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.
With limited fiscal capabilities, effective and efficient budgeting is a necessity for local governments in the United States. Acknowledging the critical (but often overlooked) part that raising enough revenue to fund desirable and programs plays in the budgetary process, this book offers an exclusive and comprehensive examination of the revenue side of the budget. It provides much-needed and wide-ranging context for examining and understanding local government revenues and local government revenue policy.
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. The bulk of the book meticulously examines the historical patterns and trends in revenue usage by local governments, and provides explanations for variations among different units of government, states, and regions of the country. The book enhances our understanding of the most relevant research and aids in refining theories that seek to explain why local governments (or different types of local governments) rely more on certain kinds of revenues. It also offers immediately applicable real-world case studies on revenue-raising capabilities, practicalities, and experiences of local governments around the country. It will be of enormous interest to public budgeting practitioners, students, and scholars.
Foreword by John R. Bartle
1. Revenue Side of the Local Government
Budget: The Money to Match Expenditures
2. Context for
Understanding/Explaining and Studying Local Government Revenues
3. Overview
of the Revenue Structure of Local Governments: The Big Picture
4. The
Property Tax: The Bountiful but Onerous Tax That Keeps on Giving
5. Other
Types of TaxesSales, Income, and Other/Miscellaneous
6. Charges for
Services: Paying Directly for What One Gets in Services
7. Miscellaneous
RevenuesRelatively Small, But Still Vital Money for Local Governments
8.
Intergovernmental Revenue: Outside Money to Stretch the Budget
9.
Borrowing: The Means to Finance Capital Improvements
10. The Ever-Present
Challenge to Fund Local Government Operations: The 21st Century and Beyond
J. Edwin Benton is a Professor of Political Science and Public Administration at the University of South Florida. He has written extensively about county government, state-local relations, urban government and politics, intergovernmental fiscal behavior, and city-county consolidation. His articles have appeared in top-ranking journals, and he is the author or co-author of nearly 40 technical/grant reports/white papers for state and local governments, local government associations, and non-profit organizations.
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