000			01515nam a2200181 4500
999			_c510274 _d510274
008			190809b ||||| |||| 00| 0 eng d
100			_aKim, Yunji _97998
245			_aLimits of property taxes and charges: city revenue structures after the great recession
260			_c2019
300			_ap.185-209.
520			_aPublic 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. - Reproduced.
650			_aGreat recession _97999
650			_aLocal government _98000
650			_aHousing market _98001
773			_aUrban Affairs Review
906			_aProperty tax
942			_2ddc _cAR