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  <controlfield tag="008">180718b1999   xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Bartle, John R.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Local government fiscal reform: principles and options for the future</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="c">1999</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">p.1631-657</subfield>
  </datafield>
  <datafield tag="362" ind1=" " ind2=" ">
    <subfield code="a">Nov-Dec</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">U.S. local governments in the 1980s were under increasing fiscal stress. The fiscal outlook is not particularly bright because of projected rapid growth of certain expenditures and the slow growth of most local revenue sources. Potentially major changes in fiscal responsibilities at the federal and state levels may call for local government fiscal reform in the future. This article uses a case study of Broome County, New York, to illustrate the difficulties local governments face and then suggests a series of revenue reforms that can enhance equity, efficiency, revenue productivity, and administrative simplicity. - Reproduced</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Revenue</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Local finance</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Local government</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Public finance</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Greenberg, Ronald L.</subfield>
  </datafield>
  <datafield tag="773" ind1=" " ind2=" ">
    <subfield code="a">International Journal of Public Administration</subfield>
  </datafield>
  <datafield tag="909" ind1=" " ind2=" ">
    <subfield code="a">42700</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">42700</subfield>
    <subfield code="d">42700</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">IIPA</subfield>
    <subfield code="b">IIPA</subfield>
    <subfield code="d">2018-07-19</subfield>
    <subfield code="h">Volume no: 22, Issue no: 11-12</subfield>
    <subfield code="p">AR43085</subfield>
    <subfield code="r">2018-07-19</subfield>
    <subfield code="w">2018-07-19</subfield>
    <subfield code="y">AR</subfield>
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