Social and Behavioral Sciences Commons^™

Revenue Sources For State And Local Governments: Criteria For Choice, Philip Favero

Economics Staff Paper Series

Citizen dissatisfaction with taxes is a theme which has recurred often in American history--from the Tea Party at Boston to Proposition 13 in California. As before, tax dissatisfaction in its current form is prompting changes in: the level of government expenditures; the mix of revenue sources used to finance expenditures; and the structure of institutions created to provide public services. Much of the local tax reform effort is focused on state and local finance systems and especially on the real property tax. Citizen participation in reform efforts is an example of democracy in action. Yet, the quality of reforms achieved …