Local government revenue structure: Trends and challenges

John R. Bartle (School of Public Administration, University of Nebraska at Omaha)
Kenneth A. Kriz (School of Public Administration, University of Nebraska at Omaha)
Boris Morozov (Public Administration Institute, Louisiana State University)

Journal of Public Budgeting, Accounting & Financial Management

ISSN: 1096-3367

Publication date: 1 March 2011

Abstract

This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. We alsolook into the future in an effort to make recommendations to localgovernments regarding their revenue structure. Important trends that wedocument include a long-term decline in the property tax and an increase inboth state aid and user charges. Recent economic changes present seriouschallenges for local governments due to volatility of sales taxes, decreasesin property values, and threats to state aid. As local governments shape theirrevenue structure, they will need to respond to external economic,technological and demographic changes. Only user charges offer hopefulprospects as a productive revenue source.

Citation

Bartle, J.R., Kriz, K.A. and Morozov, B. (2011), "Local government revenue structure: Trends and challenges", Journal of Public Budgeting, Accounting & Financial Management, Vol. 23 No. 2, pp. 268-287. https://doi.org/10.1108/JPBAFM-23-02-2011-B005

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Emerald Publishing Limited

Copyright © 2011 by PrAcademics Press

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