The Impact of Tax and Expenditure Limitations on User Fees and Charges in Local Government Finance: Evidence from New England

2019 ◽  
Author(s):  
Pengju Zhang ◽  
Yilin Hou
Keyword(s):  
Local Government ◽  
New England ◽  
User Fees ◽  
Tax And Expenditure Limitations ◽  
Local Public Finance ◽  
Fiscal Constraints ◽  
Local Government Finance ◽  
Expenditure Limitations ◽  
The Impact ◽  
The Relationship

Abstract American local government financing shifted from taxation toward user fees and charges (UFCs) in the late 1970s, with substantial efficiency and equity implications. Normatively, the shift aligns with the benefit principle; positively, the shift is often attributed to tax revolts. We test the two associations via a difference-in-differences design and a fiscal stringency measure of tax and expenditure limitations (TELs); we also test the moderating effects of overrides on TELs. Our results confirm that state-imposed TELs caused the shift in local public finance; the results are robust to change of sample and empirical strategy. This article helps explain the relationship between tax revolts and non-tax revenue and provides evidence that fiscal constraints imposed by a higher level government on a constituent level can have significant effects, including effects beyond the intent of the constraints’ framers.

The Impact of Tax and Expenditure Limitations on Municipal Revenue Volatility

2018 ◽  
Vol 50 (2) ◽  
pp. 71-84 ◽  
Author(s):  
Tucker C. Staley
Keyword(s):  
Local Level ◽  
State Level ◽  
Policy Makers ◽  
Tax And Expenditure Limitations ◽  
Goods And Services ◽  
Expenditure Limitations ◽  
Revenue Volatility ◽  
Stringency Level ◽  
The Impact ◽  
The Relationship

Stable revenue flows are paramount for policy makers at all levels of government in order to effectively and efficiently provide goods and services to constituents. This work examines the relationship between tax and expenditure limitations (TELs) and municipal revenue volatility. The current literature suggests that more stringently binding TELs at the state level are associated with greater levels of revenue volatility. This work tests whether this finding extends to the local level of government as well. Examining ninety-nine municipalities over eight years (2004–2011), this work provides evidence that the stringency level of TELs is associated with reduced fluctuations in municipal revenue streams.

scholarly journals Fiscal Impacts of Changes in Population for Nonmetropolitan Areas of the Northeast

1978 ◽  
Vol 7 (1) ◽  
pp. 41-46 ◽  
Author(s):  
William F. Fox ◽  
Patrick J. Sullivan
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Supply And Demand ◽  
Local Government Finance ◽  
Nonmetropolitan Areas ◽  
Fiscal Impacts ◽  
Local Government Expenditures ◽  
The Impact ◽  
The Relationship ◽  
Specific Concern

The recent reversal in the intraregional migration into non-metropolitan areas has generated a great deal of interest in the problems of local government finance. Of specific concern are the changes in local government expenditures and revenues that have accompanied population growth and decline and related shifts in population composition in nonmetropolitan areas of the Northeast. Using a supply and demand framework, it is argued that the approach used in previous studies of examining the relationship between growth rates and various fiscal variables leads to biased inferences regarding the impact of growth. By analyzing the impacts of changes in the socioeconomic make-up of the population which often accompany growth and decline, the study increases the understanding of fiscal strains on local governments resulting from population shifts.

scholarly journals Disparities by deprivation: The geographical impact of unprecedented changes in local authority financing on the voluntary sector in England

2021 ◽  
pp. 0308518X2110348
Author(s):  
David Clifford
Keyword(s):  
Local Government ◽  
Local Authority ◽  
Voluntary Sector ◽  
Recent Change ◽  
Revolutionary Change ◽  
Disadvantaged Communities ◽  
Local Government Finance ◽  
History Of ◽  
The Impact ◽  
Deprived Areas

Over the last decade, the local government finance system in England has experienced ‘genuinely revolutionary change’: overall revenues have declined and councils are now more reliant on locally raised taxes. Importantly, the nature of change has varied geographically: urban councils serving poorer communities have experienced the biggest declines in their service spending. This paper considers the impact of these spatially uneven changes on the voluntary sector. We follow through time charities known to be in receipt of local government funding at the time of peak council budgets in 2009–2010 and describe trends in the income of these charities until 2016–2017. We show that, just as the pattern of change in local government financing has been spatially uneven, so the trend in charities’ income has varied geographically. Indeed the spatially regressive nature of recent change in charities’ income is remarkable: while the median charity in the least deprived decile of the local authority distribution experienced little change in their income, the median charity in the most deprived decile experienced a 20% decline. The results provide the strongest evidence to date that, in countries with a history of partnership between government and the voluntary sector, voluntary organisations in more deprived areas are particularly vulnerable to sizeable reductions in the level of local government spending. Indeed, by illustrating for the first time the sizeable reductions in the income of charities in disadvantaged communities, the results demonstrate an important mechanism through which ‘austerity urbanism’ becomes salient in the lives of individuals in deprived areas.

scholarly journals REVIEW NOTE: Local Government Reform and Local Government Finance

1970 ◽  
pp. 153-163
Author(s):  
Brian Dollery
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Service Provision ◽  
Government Reform ◽  
Information Revolution ◽  
Government Finance ◽  
Local Public Finance ◽  
The Past ◽  
Local Government Finance ◽  
Adequate Funding

The multi-faceted problem of local government finance has attracted increasing attention in the new millennium. The reasons for the renewed interest in this thorny question are comparatively straightforward. In the first place, for the past two decades all public sector institutions have been profoundly affected by the twin revolutions simultaneously sweeping the world – the globalization of the international economy and the information revolution wrought by the computer age – and local government is no exception. Not only have these inexorable forces had dramatic implications for the structure of government as a whole, and relationships between the different tiers of government, but also for service provision and public finance, including local public finance. Secondly, substantially heightened demands on local government, together with limited access to adequate funding, have seen the genesis of a deepening crisis in the financial sustainability of local government entities.

scholarly journals PENGARUH KEPEMIMPINAN KEPALA UPT PUSKESMAS TERHADAP KINERJA PEGAWAI PUSKESMAS CIAWI KECAMATAN CIAWI KABUPATEN BOGOR

2017 ◽  
Vol 3 (1) ◽  
pp. 31
Author(s):  
Irvan Maulana ◽  
Rita Rahmawati ◽  
Euis Salbiah
Keyword(s):  
Local Government ◽  
Significance Test ◽  
Coefficient Of Determination ◽  
Leadership Performance ◽  
Positive Correlation ◽  
Government Clinic ◽  
Key Word ◽  
The Impact ◽  
The Relationship ◽  
Research Show

The main objective of this research is to know the impact of leadership and employees performance at Ciawi Local Government Clinic of Bogor Municipality.Associative method is research method used to know the relationship or impact between two or more variables. The population of this research is 37 employees. To determine the number of minimum sample, Slovin formula is used. Based on the formula, 27 employees taken as sample. To analyze data, Weight Mean Score and Rank Spearman Correlation are used for hypothetical testing purpose. In this context, H0:ρ = 0, means that there is no positive correlation between leadership and employees performance, and Ha: ρ ≠ 0, means that there is positive correlation between leadership and employees performance.The result of this research show that leadership function by Head of Local Government Clinic is in “pretty good” criteria with mean score of 2,916 (out of 5) and “pretty good” criteria in all of indicator in this variable. Meanwhile, the variable of employees performance is also categorized as “good” criteria with mean score of 3,000 (out of 5). Futhermore, based on Rank Spearman analysis with significance test for n=27 and standar error of 10%, show that Rho 0,368 with “low” criteria. And the significance test t=2,042 > 1,70814, thus, conclusion can be taken that Ho is rejected and Ha is accepted. This mean that there is positive correlation between leadership and employees performance with coefficient of determination 13,5%. In the other words, the research conclusion is the influence of leadership efforts by head of Local Government Clinic is 13,5% and the remaining 86,5% is determined by other factors (epsilon). Key word : Leadership, Performance, employees

scholarly journals Baby steps: The expanding financial base of local government in Ireland

2015 ◽  
Vol 63 (2) ◽  
pp. 119-145 ◽  
Author(s):  
John Considine ◽  
Theresa Reidy
Keyword(s):  
Local Government ◽  
Central Government ◽  
Essential Elements ◽  
Local Authorities ◽  
The Great Recession ◽  
Local Government Finance ◽  
Local Funding ◽  
Financial Base ◽  
Political Economic ◽  
The Impact

Abstract There are two essential elements to this paper. In the first instance, we explore the specific details of revenue and expenditure trends for local authorities over the last decade. The analysis is framed against a longer-term political context of forty years which focuses especially on the weakness of local government in Ireland. Despite an official narrative of financial overdependence on central government, the comparative examination of budgetary records of local authorities reveals considerable diversity in both the revenue and expenditure patterns of authorities across the state. While some authorities are heavily reliant on central government funding, others have a much stronger base of local funding, and indeed the financial crisis since 2008 may have increased these differences. The second dimension to the research is an exploration of the impact of the great recession from 2008 on local government finance in Ireland. Using a framework of new institutionalism, we identify the crisis as another critical moment for local government. We consider the political, economic and administrative variables which have brought local government to a financial crossroads, and we explore the potential for long-lasting financial change in local government, as well as speculating on the nature and outcome of that change.

scholarly journals Local Government Finance in Ghana: Disbursement and Utilisation of the MPs share of the District Assemblies Common Fund

2013 ◽  
pp. 90-109 ◽  
Author(s):  
Nana Nimo Appiah-Agyekum
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Local Level ◽  
Chief Executive ◽  
Common Fund ◽  
Local Government Finance ◽  
Members Of Parliament ◽  
Key Stakeholders ◽  
The Relationship ◽  
District Assemblies

The establishment of the District Assembly Common Fund (DACF) in 1993 and concomitant percentage set aside for Members of Parliament (MPs) in 2004 aims to support local governments and legislators in pro-poor development activities in their communities and constituencies. In spite of the importance of the MPs’ share of the District Assemblies Common Fund (MPsCF) in financing local level development in Ghana, very little is known about monitoring systems and procedures on the disbursement and utilization of the funds. The study therefore assessed qualitative data derived from interviews with officials from selected Local Government Authorities (LGAs) as well as other key stakeholders in the disbursement and utilization of the fund. The study findings point to the absence of legislative instrument on the management of the MPsCF. Further, monitoring of the fund was a responsibility shared by the LGAs and other external stakeholders. Finally, the effectiveness of monitoring the disbursement and utilization of the MPsCF was strongly influenced by the relationship between the Chief Executive of the Local Government Authority (LGCE) and MPs in the local government area.

scholarly journals The Covid-19 pandemic and local government finance: Czechia and Slovakia

2020 ◽  
Vol 32 (5) ◽  
pp. 837-846 ◽  
Author(s):  
Juraj Nemec ◽  
David Špaček
Keyword(s):  
Local Government ◽  
Central Government ◽  
Research Approach ◽  
Government Finance ◽  
Content Type ◽  
Local Public Finance ◽  
Local Government Finance ◽  
Available Information ◽  
National Governments ◽  
Leading Question

PurposeThe current Covid-19 crisis research focuses especially on epidemiologic and macro-level socioeconomic aspects. It only marginally covers impacts on local budgets. Our intention is to enrich the existing limited debate on this dimension.Design/methodology/approachThis paper uses a qualitative research approach and is based on secondary research and information available in restrictive regulations of national governments, data published by governmental bodies, international statistics and media articles published before 30 June 2020. The authors also conducted six non-structured online interviews with the leading question: “How do you see the current and future impacts of the pandemic on local public finance?”FindingsAvailable information on Czechia and Slovakia indicates that the level of municipal fiscal imbalance as the result of the Covid-19 crisis is not proportional to the situation on the central level, and municipal financial resources are not commensurate with their responsibilities as outlined by the constitution and the law. Because the reaction of the central government in both countries to this situation has been inadequate, municipalities will face problems with service delivery in some areas, especially in culture and sport.Originality/valueThe authors enrich the growing debate about the current Covid-19 crisis and its consequences and focus on local government finance in two selected countries from Central and Eastern Europe.

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