Examining Small Town Revenues: To What Extent Are They Diversified?

• 成果类型: Article
• 署名作者: Carroll, Deborah A.; Johnson, Terri
• 署名单位: University System of Georgia; University of Georgia; University System of Ohio; John Carroll University
• 刊物名称: PUBLIC ADMINISTRATION REVIEW
• ISSN/ISSBN: 0033-3352
• DOI: 10.1111/j.1540-6210.2010.02129.x
• 发表日期: 2010
• 页码: 223-235
• 关键词: proposition 13; did serrano; tax revolts; limitations; Tiebout

摘要

How diversified are small town revenues? Revenue diversification is analyzed among towns governed by town meetings. Using previously developed diversification measures, the findings confirm that these localities draw from less diverse revenue streams than other state and local governments. The reasons for these variations include differences in home rule status as well as tax and expenditure limitations imposed by states. The authors suggest that revenue allocation in these jurisdictions is substantively different from other forms of local government because these communities rely much less on sales taxation than states and municipalities. Their essay proposes possible options for improvement, along with other criteria by which small towns can assess their revenue diversification.