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  1. The Contribution of Local Sales and Income Taxes to Fiscal Autonomy

    Ponencias
    Mayo 2010
    John L. Mikesell

    In this paper, John L. Mikesell analyzes the local sales and income taxes in several U.S. states. As of 2009 the local sales tax is levied in 36 states, constituting over 30 percent of total local...

  2. The Effects of Development Impact Fees on Local Fiscal Conditions

    Ponencias
    Mayo 2010
    Gregory S. Burge

    In this paper, Gregory S. Burge examines user fees and charges and their direct and indirect fiscal impacts. Among such levies, development impact fees have become most popular in U.S. cities. These...

  3. Governance Structures and Financial Authority in Submunicipal Districts

    Implications for Fiscal Performance
    Ponencias
    Mayo 2010
    Robert J. Eger III and Richard C. Feiock

    Submunicipal governments are established or chartered by the state or city and operate like private corporations with oversight boards. They have the authority to adopt corporate names, make bylaws,...

  4. Illustrating the Effects of Business Improvement Districts on Municipal Coffers

    Does a Rising Tide Compensate for the Secession of the Successful?
    Ponencias
    Mayo 2010
    Leah Brooks and Rachel Meltzer

    Among the different types of submunicipal governments, business improvement districts (BIDs), have become increasingly popular in the United States and elsewhere. According to Leah Brooks and Rachel...

  5. Does TIF Make It More Difficult to Manage Municipal Budgets?

    A Simulation Model and Directions for Future Research
    Ponencias
    Mayo 2010

    Tax increment financing districts (TIFs) are an approach that involves the designation of a special district to create a nexus between revenues and spending. TIF districts are authorized in almost...

  6. Homeowners Associations and Their Impact on the Local Public Budget

    Ponencias
    Mayo 2010
    Ron Cheung

    The primary objective of homeowners associations (HOAs) is to provide their members with services that supplement the municipal provision. Access to HOA services is restricted to members only. In...

  7. Complex Debt for Financing Infrastructure

    Ponencias
    Mayo 2010
    Jeffrey I. Chapman

    In this paper, Jeffrey Chapman, professor at Arizona State University, examines certificates of participation, community facility district debt, and tax credit bonds. The certificate of participation...

  8. An Analysis of Alternative Revenue Sources for Local Governments

    Ponencias
    Mayo 2010
    David L. Sjoquist and Andrew V. Stephenson

    In this paper, David L. Sjoquist and Andrew V. Stephenson evaluate the property tax, local sales tax, and local income tax using a standard set of criteria, including efficiency, equity, tax base...

  9. How Alternative Revenue Structures Are Changing Local Government

    Ponencias
    Mayo 2010
    Tracy M. Gordon and Kim Rueben

    In this paper, Tracy M. Gordon and Kim Rueben note that the revenue mix for local government changes frequently in response to economic shocks, policy shifts, and technological advances in tax...

  10. U.S. Private Property Rights in International Perspective

    Ponencias
    Mayo 2010

    In this paper, Harvey M. Jacobs examines the conceptualization of private property rights in U.S. history and argues that the current private property rights system is unique and is constantly...

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