TY  - JOUR
AB  - Local governments in the U.S. rely less on the property tax than they have historically. This long-term trend has been accompanied by important shifts in the composition of local revenues. While the property tax still serves as one primary source of local government revenue, increasingly other sources are used to pay for local government. This paper first examines that trend, the forces behind it, and its regional impact. We then explore trends in three central states - - Iowa, Nebraska, and Arkansas -- that have experienced substantial revenue shifts in recent years. A concluding section discusses the options for the future.
VL  - 15
IS  - 4
SN  - 1096-3367
DO  - 10.1108/JPBAFM-15-04-2003-B006
UR  - https://doi.org/10.1108/JPBAFM-15-04-2003-B006
AU  - Bartle John R.
AU  - Ebdon Carol
AU  - Krane Dale
PY  - 2003
Y1  - 2003/01/01
TI  - Beyond the property tax: local government revenue diversification
T2  - Journal of Public Budgeting, Accounting & Financial Management
PB  - Emerald Publishing Limited
SP  - 622
EP  - 648
Y2  - 2024/09/26
ER  -