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

   A Simulation Model and Directions for Future Research
   Ponencias
   Mayo 2010
   David F. Merriman

   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...

2. 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...

3. 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...

4. 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...

5. 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...