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Own-source Revenues (own-source + revenue)

Distribution by Scientific Domains
Business, Economics, Finance and Accounting75%

Selected Abstracts

Computing the Extent of Circumvention of Proposition 13: A Note

AMERICAN JOURNAL OF ECONOMICS AND SOCIOLOGY, Issue 1 2000
Sarkis J. Khoury
We analyze the own-source revenues of California state and local governments relative to the State's personal income in order to examine the extent to which the growth in non-tax revenues has circumvented the reduction in taxes produced by Proposition 13. Our results show that, while non-tax revenues have been the favored means to circumvent California's fiscal constitution, the circumvention has been only marginal. [source]

An Evaluation of Alternative Tax and Expenditure Limitation Policies on Kansas Local Governments

PUBLIC BUDGETING AND FINANCE, Issue 2 2009
JOB D. SPRINGER
Cross-sectional time series data in a partial adjustment model are used to examine county government fiscal behavior under a "hard" tax and expenditure limitation policy, an aggregate property tax levy limit, versus a "soft" limit under Truth in Taxation in Kansas. Results indicate that under the aggregate levy limit, per capita property taxes, own-source revenues and own-source expenditures were significantly higher than under the Truth in Taxation policy where local officials face many fewer restrictions on their ability to raise the levy. [source]

The Role of Slack in Local Government Finances

PUBLIC BUDGETING AND FINANCE, Issue 1 2006
REBECCA HENDRICK
The research presented here adopts an organizational approach to develop three regression models that examine why local governments accumulate slack in the form of unreserved fund balances, and what is the impact of slack resources on local governments' short-term fiscal conditions and decisions about spending and revenues. Using data on Chicago suburban municipalities and their governments, the first model estimates the effects of long-term and short-term conditions (fiscal and governing) on unreserved fund balances. The second and third models examine the impact of slack resources and other factors on year-end deficits or surpluses and changes in spending and own-source revenues. The results show that ending balances, expenditures (size), and long-term fiscal conditions have the greatest effect on fund balances, and that slack and current fiscal conditions have the greatest effect on ending balances and changes in revenues and spending. [source]

Politics of municipal property taxes: implications for decision-making

CANADIAN PUBLIC ADMINISTRATION/ADMINISTRATION PUBLIQUE DU CANADA, Issue 2 2005
William Kennedy
Property taxes account for almost half of a municipality's own-source revenues. Ideally, decisions surrounding property-tax assessments could be based on criteria related to such things as equity, efficiency and stability. A closer examination of property-tax assessments between property classes in Northern British Columbian municipalities, however, suggests that the setting of tax rates appears to be an incremental, rather than systematic, process that builds on past experiences, current demands, and observation of the practices of nearby municipalities. These findings suggest that property-tax policy development is a poorly understood process that can have significant implications for the economic health of local municipalities. Sommaire: Les taxes fanciers ne sont que l'un des quelques rares et impotents mécanismes au moyen desquels les Governments municipaux prevent exercer une certain autonomic et determiner les propitious qui faqonnent leurs communautés locales. Les taxes foncières représentent près de la moitié des recettes d'une munici-palité. En principe, les décisions entourant les évaluations de taxes foncières pour-raient reposer sur des critères se rapportant à des facteurs comme l'équité, l'efficience et la stabilité. Un examen plus attentif d'évaluations des taxes foncières de différentes catégories dans les municipalités du Nord de la Colombie-Britannique laisse entendre que l'établissement des taux de taxes semble être un processus pro-gressif plutôt que systématique, reposant sur les expériences passées, les demandes actuelles et l'observation des pratiques des municipalités environnantes. Ces résul-tats donnent à penser que l'élaboration d'une politique en matière de taxes foncières est un processus mal compris qui pourrait avoir d'importantes répercussions sur la santééconomique des municipalités locales. [source]