Local government revenue structure: Trends and challenges

John R. Bartle, Kenneth A. Kriz, Boris Morozov

Research output: Contribution to journalArticle

12 Citations (Scopus)

Abstract

This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. We also look into the future in an effort to make recommendations to local governments regarding their revenue structure. Important trends that we document include a long-term decline in the property tax and an increase in both state aid and user charges. Recent economic changes present serious challenges for local governments due to volatility of sales taxes, decreases in property values, and threats to state aid. As local governments shape their revenue structure, they will need to respond to external economic, technological and demographic changes. Only user charges offer hopeful prospects as a productive revenue source.

Original languageEnglish (US)
Pages (from-to)268-287
Number of pages20
JournalJournal of Public Budgeting, Accounting and Financial Management
Volume23
Issue number2
DOIs
StatePublished - Jan 1 2011

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government revenue
revenue
trend
economic change
property tax
technological change
population development
sales
taxes
threat
Local government
Government revenue
present
Revenue

ASJC Scopus subject areas

  • Public Administration
  • Strategy and Management

Cite this

Local government revenue structure : Trends and challenges. / Bartle, John R.; Kriz, Kenneth A.; Morozov, Boris.

In: Journal of Public Budgeting, Accounting and Financial Management, Vol. 23, No. 2, 01.01.2011, p. 268-287.

Research output: Contribution to journalArticle

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