TY - JOUR
T1 - Local government revenue structure
T2 - Trends and challenges
AU - Bartle, John R.
AU - Kriz, Kenneth A.
AU - Morozov, Boris
PY - 2011
Y1 - 2011
N2 - This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. We also look into the future in an effort to make recommendations to local governments regarding their revenue structure. Important trends that we document include a long-term decline in the property tax and an increase in both state aid and user charges. Recent economic changes present serious challenges for local governments due to volatility of sales taxes, decreases in property values, and threats to state aid. As local governments shape their revenue structure, they will need to respond to external economic, technological and demographic changes. Only user charges offer hopeful prospects as a productive revenue source.
AB - This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. We also look into the future in an effort to make recommendations to local governments regarding their revenue structure. Important trends that we document include a long-term decline in the property tax and an increase in both state aid and user charges. Recent economic changes present serious challenges for local governments due to volatility of sales taxes, decreases in property values, and threats to state aid. As local governments shape their revenue structure, they will need to respond to external economic, technological and demographic changes. Only user charges offer hopeful prospects as a productive revenue source.
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U2 - 10.1108/JPBAFM-23-02-2011-B005
DO - 10.1108/JPBAFM-23-02-2011-B005
M3 - Article
AN - SCOPUS:84930189061
SN - 1096-3367
VL - 23
SP - 268
EP - 287
JO - Journal of Public Budgeting, Accounting and Financial Management
JF - Journal of Public Budgeting, Accounting and Financial Management
IS - 2
ER -