Limits of Property Taxes and Charges: City Revenue Structures After the Great Recession (Record no. 10957)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01724nab a2200241 4500 |
| 005 - DATE & TIME | |
| control field | 20201210155137.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 201210b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kim, Yunji |
| 245 ## - TITLE STATEMENT | |
| Title | Limits of Property Taxes and Charges: City Revenue Structures After the Great Recession |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher, distributor, etc | Sage |
| Date of publication, distribution, etc | 2019 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Pages | Vol 55, Issue 1, 2019 : (185-209 p.) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | 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 |
| 650 ## - Subject | |
| Subject | property tax |
| 650 ## - Subject | |
| Subject | state policy |
| 650 ## - Subject | |
| Subject | housing market |
| 650 ## - Subject | |
| Subject | Great Recession |
| 650 ## - Subject | |
| Subject | charges |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 10947 |
| Host Itemnumber | 15473 |
| Place, publisher, and date of publication | Sage, 2019. |
| Title | Urban affairs review |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | https://doi.org/10.1177/1078087417697199 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Articles |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| -- | 33985 |
| 650 ## - Subject | |
| -- | 32089 |
| 650 ## - Subject | |
| -- | 33986 |
| 650 ## - Subject | |
| -- | 33987 |
| 650 ## - Subject | |
| -- | 33988 |
| 650 ## - Subject | |
| -- | 33989 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| -- | ddc |
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