U.S. local governments in the 1980s were under increasing fiscal stress. The fiscal outlook is not particularly bright because of projected rapid growth of certain expenditures and the slow growth of most local revenue sources. Potentially major changes in fiscal responsibilities at the federal and state levels may call for local government fiscal reform in the future. This article uses a case study of Broome County, New York, to illustrate the difficulties local governments face and then suggests a series of revenue reforms that can enhance equity, efficiency, revenue productivity, and administrative simplicity.
ASJC Scopus subject areas
- Business and International Management
- Public Administration