scholarly journals PILOTs as a Means of Circumventing TELs and Managing a Recession: The Case of Wisconsin Municipalities

2018 ◽  
Vol 4 (3) ◽  
pp. 265
Author(s):  
Craig S. Maher ◽  
Ji Hyung Park ◽  
Bit An
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Property Taxes ◽  
Community Characteristics ◽  
Tax And Expenditure Limitations ◽  
Revenue Sources ◽  
Expenditure Limitations ◽  
Tax And Expenditure Limits ◽  
Fiscal Outcomes

Following the rise of tax and expenditure limitations in the 1970s, scholars have focused on assessing the effects of these limitations on local government fiscal outcomes. One key takeaway has been local governments’ decreasing reliance on property taxes and increased use of nontax revenue sources, in particular fees and changes. This study builds on this work by focusing on a particular type of fee—that is, payments in lieu of taxes (PILOTs). We find that, in Wisconsin, revenues received by municipalities from two PILOTs programs are affected quite differently. The extent to which the economy, municipal fiscal condition, tax and expenditure limits, and community characteristics affect PILOTs’ revenues depends on the extent to which the municipality can manipulate the payment structure. 

scholarly journals Analysis of options for Maximizing Local Government internally generated Revenue in Nigeria

2012 ◽  
Vol 2 (5) ◽  
pp. 94
Author(s):  
Moses Atakpa ◽  
Stephen Ocheni ◽  
Basil C. Nwankwo
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Assistance ◽  
Government Reform ◽  
Government Revenue ◽  
State Governments ◽  
Revenue Generation ◽  
Internal Revenue ◽  
Revenue Sources ◽  
Reasonable Degree

This study examined the various options for maximizing internal revenue generation in the Nigerian local governments.  It took critical and hard look on the various sources of internal revenue in the local governments, problems of exploiting the various sources for revenue generation, and the reason why most of the sources remain untapped or under-tapped by the local government in Nigeria.  The study suggested feasible and pragmatic ways to maximize internal revenue generation in the local governments.  It observed that prior to 1976 Local Government Reform; most local governments were able to maximize their internal revenue generation and discharged their primary responsibilities with little or no financial assistance from the higher tier governments.  However, with the introduction of statutory allocations to the local governments following the 1976 Reform, most of the local governments abandoned the hitherto viable internal revenue sources in preference to the revenue from statutory allocation.  This unwholesome attitude of most local governments, among others, was identified as the bane of internal revenue generation at this level of government.  The paper concludes, by stating that unless the local governments look inwards to maximize their internal revenue sources it cannot be financially self-reliant.  The implication of this is that it cannot enjoy reasonable degree of autonomy as a third tier of government if it continues to be heavily dependent on the financial assistance from both the federal and the state governments, to be able to function effectively.  The reason is because as the saying goes, “he who pays the piper dictates the tune.” Keywords: Local Government, Revenue, Reforms, and Administration

scholarly journals Trends in Local Government Revenue Composition in the Northeast: 1957–1977

1981 ◽  
Vol 10 (1) ◽  
pp. 41-47 ◽  
Author(s):  
Judith N. Collins
Keyword(s):  
Local Government ◽  
New England ◽  
Local Governments ◽  
General Purpose ◽  
Property Taxes ◽  
Government Revenue

The composition of revenues in general purpose local governments in the Northeast in 1977 is examined and compared with the pattern found in 1957. The composition of local government revenues varies between types of local governments and between states. In general, local governments in the New England states are most dependent on property taxes. This pattern has not changed greatly since 1957 despite increases in the importance of intergovernmental aid. Revenue composition in many states in the Northeast diverges considerably from the nationwide pattern. Changing attitutes towards government and taxes could result in substantial changes in the years ahead.

Limits of Property Taxes and Charges: City Revenue Structures After the Great Recession

2017 ◽  
Vol 55 (1) ◽  
pp. 185-209 ◽  
Author(s):  
Yunji Kim
Keyword(s):  
Public Finance ◽  
Great Recession ◽  
Local Governments ◽  
Property Tax ◽  
Property Taxes ◽  
Historical Trends ◽  
Stable Property ◽  
The Great Recession ◽  
Expenditure Limitations ◽  
Urban Places

Public finance theories argue local governments should primarily use broad-based and stable property taxes. However, the housing bust after the Great Recession challenges this argument, and historical trends show cities have heavily relied on charges since the late 1970s. Using 2012 Census of Governments data for 2,396 cities, this article explores which cities rely more on charges and the links between property tax dependence and city stress. Regression results show property tax dependence is linked to capacity, while charges dependence is linked to stress. Charges can be a useful revenue tool for cities under stress, but they may be regressive and their use may be limited to urban places with services that can be charged for and cities with growth pressures and less stringent tax and expenditure limitations. Absent equalization efforts from higher-level governments, barriers to using charges, which cities have little control over, may increase inequality among cities.

scholarly journals The role of property taxes in the financing of local government: Case of Turkey

2016 ◽  
Author(s):  
Semra Altingoz
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Property Tax ◽  
Financial Structure ◽  
The Other ◽  
Property Taxes ◽  
High Quality ◽  
Income Sources ◽  
Distribution Of Income

Central governments canalize to decentralized organization for compensate public demands faster, high quality and efficiency in globalization process. Local governments take effectively charge in distribution of income, education, health, housing on local basis which are parts of public policy and increasing the welfare level of the citizens of their municipality with their own facilities. The most important mission is incumbent to municipalities which is local governments’ type, in decentralized organization. Municipalities have two types incoming source; one of them from central governments sources the other one is internal revenue. This study aims to give information about municipalities which are at the forefront among local governments and property tax which is one of income sources municipalities. In this sense, law no. 5393 which was accepted on the 3rd of July, 2007 was studied in the frame of property tax and information about the phases of municipalities from the foundation up to now and their financial structure was given.Keywords: property tax, local government, decentralization, budget. 

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.

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