Revenue effort of local governments:determinants, impacts, and policy implications
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 1 March 1996
Abstract
The literature on the revenue effort of local governments in the U.S. is deficient in that most studies focus only on identifying the general patterns of revenue effort. This study remedies the deficiency by exploring the determinants and impacts of local government revenue effort. It finds that both high personal income and adverse socioeconomic conditions contribute to high revenue effort. It also finds that jurisdictions with high revenue effort tend to obtain high grant revenues. In addition, contrary to the predictions of previous studies, it finds that the number of business firms located in a jurisdiction tends to rise as revenue effort increases. Finally, the policy implications of these findings are discussed.
Citation
Luo, H. and Douglas, J.W. (1996), "Revenue effort of local governments:determinants, impacts, and policy implications", Journal of Public Budgeting, Accounting & Financial Management, Vol. 8 No. 1, pp. 47-68. https://doi.org/10.1108/JPBAFM-08-01-1996-B003
Publisher
:Emerald Publishing Limited
Copyright © 1996 by PrAcademics Press