| Description |
1 online resource (355 p.) |
| Contents |
Cover -- Half Title -- Endorsements -- Title Page -- Copyright Page -- Dedication -- Contents -- Foreword -- Preface -- Acknowledgments -- 1. Revenue Side of the Local Government Budget: The Money to Match Expenditures -- Public budgets and budgeting -- Public budgets -- Public budgeting -- Why the focus on local governments? -- High regard and citizenry preference for local governments -- Practical importance of local governments -- Other motivations for focus on local governments -- Organization of the remainder of this book -- Notes -- References -- Appendix |
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2. Context for Understanding/Explaining and Studying Local Government Revenues -- Theorizing about revenue trends and variations -- State constitutions and statutes -- Political culture and citizen attitudes/opinions -- Population and area demographics -- Intergovernmental transfers -- Citizen expectations and views on government and government officials -- Tax revolts and taxing and spending limitations -- Archaic/repetitive budgetary customs and traditions-Incrementalism -- Changes in national laws and national, local, and international economies -- Burdensome federal and state mandates |
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Study methodology -- What's ahead? -- Notes -- References -- 3. Overview of the Revenue Structure of Local Governments: The Big Picture -- Total local government revenues -- Two sides of the revenue picture: Own-source versus intergovernmental revenues -- Own-source revenue: Stable and normally reliable money over time -- Intergovernmental revenue: Less stable and sometimes unpredictable money over time -- Chapter summary -- Notes -- References -- 4. The Property Tax: The Bountiful but Onerous Tax that Keeps on Giving -- Criticisms of and support for the property tax |
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Historical context of the property tax -- Analysis of taxes and property tax usage by all local governments -- The property tax: An enduring source of revenue for counties and municipalities -- The property tax and sub-county local governments: Townships -- School districts and property tax revenue -- The property tax and special service districts -- Summary thoughts and looking ahead -- Notes -- References -- Appendix -- 5. Other Types of Taxes: Sales, Income, and Other/Miscellaneous -- A case for greater reliance on other types of taxes -- Equity -- Adequacy -- Simplicity -- Exportability |
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Progressivity -- Examination of sales, income, and other-type tax usage by all local governments -- Varying usage of the sales tax by the type of local governments -- Counties -- Municipalities -- Townships -- Special districts -- School districts -- The income tax and local governments -- Different levels of usage of the income tax by four types of local government -- Municipalities -- Counties -- School districts -- Townships -- Miscellaneous taxes: Augmenting local government resources -- Summary and conclusions -- Notes -- References -- Appendix |
| Summary |
Author J. Edwin Benton presents a comprehensive overview of the revenue structure for local governments, in general, and for counties, municipalities, townships, special districts, and school districts, in particular |
| Notes |
Description based upon print version of record |
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6. Charges for Services: Paying Directly for What One Gets in Services |
| Genre/Form |
Electronic books
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| Form |
Electronic book
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| ISBN |
9781003826958 |
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1003826954 |
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