Beyond the property tax

Local government revenue diversification

Bibliographic Data

ID20201124
AuthorsJohn R Bartle (0000-0002-1695-5958, University of Nebraska at Omaha), Carol Ebdon (University of Nebraska at Omaha), Dale Krane (University of Nebraska at Omaha)
Year2003
Volume15
Issue4
Pages622-648
Publication date2003-03-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-15-04-2003-b006
OpenAlexW1489767386
LanguageEN
Citations received6
References cited7

Local governments in the U.S. rely less on the property tax than they have historically. This long-term trend has been accompanied by important shifts in the composition of local revenues. While the property tax still serves as one primary source of local government revenue, increasingly other sources are used to pay for local government. This paper first examines that trend, the forces behind it, and its regional impact. We then explore trends in three central states - - Iowa, Nebraska, and Arkansas -- that have experienced substantial revenue shifts in recent years. A concluding section discusses the options for the future

Ad valorem tax · Business · Economics · Government revenue · Local government · Local property · Political science · Property tax · Property value · Public economics · Revenue · Sales tax · Tax reform · Tax revenue · Use tax · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Public Administration · Finance · Marketing

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