Tools for state and local fiscal management : from policy design to practice

著者

    • Hathaway, Alex
    • Martinez-Vazquez, Jorge
    • Thayer, Chris

書誌事項

Tools for state and local fiscal management : from policy design to practice

edited by Alex Hathaway, Jorge Martinez-Vazquez, Chris Thayer

(Studies in fiscal federalism and state-local finance)

Edward Elgar Publishing, 2021

  • hbk.

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内容説明・目次

内容説明

Governments have always endured economic woes, but the increasing severity of such challenges, from the Great Recession starting in 2008 to the unprecedented impact of the COVID-19 pandemic, highlights the need for better-developed fiscal analysis capacity in governments of all sizes using the most practical-yet robust-techniques available. This volume presents an array of real-world analytical approaches in a variety of service areas at the core of state and local government. The concrete insights provided by this book serve as important tools for policy analysts, government officials charged with policy implementation, and public finance scholars across developing and developed countries looking for the essential, high-level analytical skills needed to expand internal capacity to weather uncertain economic environments. The book bridges the research-practice gap and provides practical tools for state and local fiscal analysis, including a detailed how-to guide for producing local tax expenditure reports, an age-based homestead exemption estimate calculator with guide, and simple methods for fuzzy matching administrative data. It is backed up with a depth and breadth of case studies on governments of a variety of sizes. Public officials and analysts in local state/regional institutions and international institutions with a public policy focus as well as public finance scholars across developing and developed countries will find invaluable the analyses and tools provided by this book. It also serves as a key resource for students, researchers, and instructors across public policy.

目次

Contents: Foreword by Robert D. Ebel xi PART I TAX POLICY TOOLS 1 Introduction to Tools for State and Local Fiscal Management 2 Alex Hathaway, Jorge Martinez-Vazquez, and Chris Thayer 2 Dynamic revenue analysis: Experience of the states 9 Peter Bluestone and Carolyn Bourdeaux 3 Local government revenue diversification: Prospects for Connecticut 37 Laura Wheeler and Bauyrzhan Yedgenov 4 The Homestead Option Sales Tax: Lessons learned from DeKalb and Rockdale counties 79 Mels de Zeeuw and Laura Wheeler PART II TAX INCENTIVE TOOLS 5 Age-based property tax exemptions' effects on home prices and migration of older homeowners 91 Peter Bluestone and Nicholas Warner, with H. Spencer Banzhaf and Per Johnson 6 Preparing local tax expenditure reports: A practical guide for local governments 111 Per Johnson and Laura Wheeler 7 Local tax incentives: Examples from metropolitan counties 127 Laura Wheeler and Per Johnson PART III EDUCATION POLICY TOOLS 8 Financing education services 152 Elton Davis and Isabel Ruthotto 9 Equalization grants for education services 183 Nicholas Warner 10 Georgia's special purpose local option sales tax for education: Review of trends and policy implications 193 Ross Rubenstein and Nicholas Warner 11 The effect of start-up charter schools on nearby property values 218 Peter Bluestone, David L. Sjoquist, and Nicholas Warner PART IV ECONOMIC DEVELOPMENT TOOLS 12 Tax increment financing: Effects of the Great Recession in the United States, Georgia, and Atlanta 254 Dick Layton 13 Adding multifamily residential properties to community improvement districts 284 Carolyn Bourdeaux, Lindsay Kuhn, Sarah E. Larson, and Laura Wheeler 14 Non-tax economic development incentives 319 Carlianne Patrick 15 Constitutional limits on state and local aid to private enterprise 331 Carlianne Patrick Index 372

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