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Revenue Source (revenue + source)

Distribution by Scientific Domains

Business, Economics, Finance and Accounting	66%

Selected Abstracts

Applying economics to institutional research on higher education revenues

NEW DIRECTIONS FOR INSTITUTIONAL RESEARCH, Issue 132 2006
John J. CheslockArticle first published online: 14 MAR 200
To properly evaluate the financial contributions of each revenue source, institutional researchers must use key economic concepts in their work. [source]

Gambling on an alternative revenue source: The impact of riverboat gambling on the charitable gambling component of nonprofit finances

NONPROFIT MANAGEMENT & LEADERSHIP, Issue 1 2006
Drew A. Dolan
This article examines the impact of casino gambling in and around Illinois on charitable gambling in that state. The research targets the impact of casino gambling on one of the vital revenue sources of many nonprofit organizations. Charitable gambling represents the most widespread form of legalized gambling in the United States. Net income from charitable gambling totaled an estimated $1.3 billion in 1997. Despite its apparent importance in providing an alternative revenue stream to nonprofit organizations, in a growing number of states charitable gambling operations must compete with an increasing number of private for-profit gambling enterprises, including riverboat and land-based casinos, Indian gambling operations, and pari-mutuel wagering venues. As a result, there is interest in the extent to which forprofit gambling is crowding out charitable gambling,and in the process reducing funds (such as receipts from gambling operations) available to nonprofit organizations. The data analysis presented in this article suggests that spending on casino gambling in Illinois and in bordering areas of Indiana, Iowa, and Missouri may be displacing consumer expenditures on charitable gambling. [source]

Local Option Sales Taxes and Fiscal Disparity: The Case of Georgia Counties

PUBLIC BUDGETING AND FINANCE, Issue 1 2008
ZHIRONG JERRY ZHAO
While local option sales taxes (LOST) have become an important revenue source for local governments, there has been concern about the distribution of LOST revenues: the uneven distribution of sales tax bases may have introduced a new source of fiscal inequality and exacerbated existing fiscal disparity. Using Georgia county data (N=159, 1970,2000), this study examines whether and how LOST have affected local fiscal disparity. Our findings suggest that the effects of LOST on fiscal disparity vary with the approach to measure revenue-raising capacity; thus the issue of LOST distribution is sensitive to the underlying conceptualization of "fiscal equity." [source]

BEYOND THE ECONOMIC CATALYST DEBATE: CAN PUBLIC CONSUMPTION BENEFITS JUSTIFY A MUNICIPAL STADIUM INVESTMENT?

JOURNAL OF URBAN AFFAIRS, Issue 5 2007
CHARLES A. SANTO
ABSTRACT:,A host of empirical studies have indicated that stadiums and arenas have no significant impact on metropolitan area income or employment. In light of this evidence, the continued proliferation of public investment in sports facilities begs the question: Is there some other justification for this spending, or are policymakers simply acting against the public interest (either irrationally, or in response to political-economic influences)? A possibility that has not been fully explored is the notion that stadiums and teams generate tangible and intangible consumption benefits that could support some level of public investment. This research builds on a small foundation of literature that is moving discussion beyond the economic catalyst debate by providing an empirical measure of the consumption benefits that accrue to a region as the result of hosting a major league sports team. A contingent valuation survey is used to quantify the consumption benefits that would be associated with the relocation of a major league baseball team to Portland, Oregon. An empirical measure of the region's aggregate willingness to pay for the benefits associated with hosting a team is disaggregated into option and existence values, which can then be compared to any proposed level of public contribution to a new stadium. The findings indicate that consumption benefits would only support a capital investment of approximately $74 million; a figure far smaller than the typical stadium subsidy. The majority of projected benefits are associated with expected public goods and externalities, rather than anticipated attendance, indicating that an equitable financing plan should employ nonuser revenue sources. The level of projected benefits does not vary by locality within the metropolitan area, which argues for a regional cost-sharing approach. The willingness of residents to pay for stadium construction is tempered by a concern about other pressing social needs in the Portland area and a reaction to the current tax climate. [source]

Gambling on an alternative revenue source: The impact of riverboat gambling on the charitable gambling component of nonprofit finances

Diversifying revenue sources in Canada: Are women's voluntary organizations different?

NONPROFIT MANAGEMENT & LEADERSHIP, Issue 1 2005
Mary K. Foster
Government policies in Canada have taken a hard right turn, and tax cuts now have priority over investing in social programming. Both federal and provincial governments have been withdrawing from direct service provision, with the expectation that the voluntary sector will fill the gap. At the same time, traditional government support for the voluntary sector has declined, which limits the ability of organizations to meet their current service demands. Using a sample of 645 organizations from across Canada, this article explores the use of revenue diversification as a response to policy changes. The findings indicate that the factors related to voluntary organizations' in Canada embracing revenue diversification to support program delivery differ for organizations run by women and nongendered organizations. [source]