IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v62y2009i1p25-56.html
   My bibliography  Save this article

Measuring Non–School Fiscal Disparities Among Municipalities

Author

Listed:
  • Bradbury, Katharine
  • Zhao, Bo

Abstract

This paper develops new measures of non–school revenue capacity and environmental costs for Massachusetts cities and towns as the basis for a new municipal aid formula. On the capacity side, we account for the constraints of a tax limitation by estimating them as a function of residents’ incomes, and also take account of non–property–tax revenue sources and non–municipal budget obligations. On the cost side, we quantify the effects on local non–school spending of characteristics related to environmental costs, controlling for preferences, efficiency, and non–school local revenue capacity. Our approach is potentially applicable to other states.

Suggested Citation

  • Bradbury, Katharine & Zhao, Bo, 2009. "Measuring Non–School Fiscal Disparities Among Municipalities," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(1), pages 25-56, March.
    • Handle: RePEc:ntj:journl:v:62:y:2009:i:1:p:25-56
    DOI: 10.17310/ntj.2009.1.02
    as

    Download full text from publisher

    File URL: https://doi.org/10.17310/ntj.2009.1.02
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://doi.org/10.17310/ntj.2009.1.02
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.17310/ntj.2009.1.02?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bo Zhao, 2011. "Municipal aid evaluation and reform," New England Public Policy Center Working Paper 11-1, Federal Reserve Bank of Boston.
    2. Marques Benton & Lynn E. Browne & Prabal Chakrabarti & DeAnna Green & Yolanda Kodrzycki & Ana Patricia Munoz & Richard Walker & Bo Zhao, 2010. "Does Springfield receive its fair share of municipal aid? : implications for aid formula reform in Massachusetts," New England Public Policy Center Working Paper 10-4, Federal Reserve Bank of Boston.
    3. Bo Zhao, 2015. "From urban core to wealthy towns: nonschool fiscal disparities across Connecticut municipalities," Working Papers 15-14, Federal Reserve Bank of Boston.
    4. Audun Langørgen, 2015. "A structural approach for analyzing fiscal equalization," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 376-400, June.
    5. Jennifer Weiner & Bo Zhao, 2015. "Measuring municipal fiscal disparities in Connecticut," New England Public Policy Center Research Report 15-1, Federal Reserve Bank of Boston.
    6. María Cadaval Sampedro & Alberto Vaquero García, 2023. "Centrality and Capital Costs in Urban Areas: Policy Watch for Spain," Hacienda Pública Española / Review of Public Economics, IEF, vol. 244(1), pages 57-78, March.
    7. Linda Toolsema & Maarten Allers, 2014. "Welfare Financing: Grant Allocation and Efficiency," De Economist, Springer, vol. 162(2), pages 147-166, June.
    8. repec:dgr:rugsom:12004-eef is not listed on IDEAS
    9. Tom Downes & Keiran M. Killeen, 2014. "So Slow to Change: The Limited Growth of Non-Tax Revenues in Public Education Finance, 1991-2010," Discussion Papers Series, Department of Economics, Tufts University 0784, Department of Economics, Tufts University.
    10. Hawley, Zackary & Rork, Jonathan C., 2015. "Competition and property tax limit overrides: Revisiting Massachusetts' Proposition 2½," Regional Science and Urban Economics, Elsevier, vol. 52(C), pages 93-107.
    11. Toolsema-Veldman, Linda & Allers, M.A., 2012. "Welfare financing," Research Report 12004-EEF, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    12. Bo Zhao, 2021. "Opting in with the Joneses: What Affects the Timing of Municipal Adoption of a Local-option Meals Tax?," Working Papers 21-14, Federal Reserve Bank of Boston.
    13. Wallin, Bruce & Zabel, Jeffrey, 2011. "Property tax limitations and local fiscal conditions: The impact of Proposition 2½ in Massachusetts," Regional Science and Urban Economics, Elsevier, vol. 41(4), pages 382-393, July.
    14. Phuong Nguyen-Hoang & Yilin Hou, 2014. "Local Fiscal Responses to Procyclical Changes in State Aid," Publius: The Journal of Federalism, CSF Associates Inc., vol. 44(4), pages 587-608.
    15. Howard Chernick & Andrew Reschovsky, 2023. "Measuring the Fiscal Health of U.S. Cities," IMFG Papers 63, University of Toronto, Institute on Municipal Finance and Governance.
    16. Tom Downes & Kieran M. Killeen, 2014. "So Slow to Change: The Limited Growth of Nontax Revenues in Public Education Finance, 1991–2010," Education Finance and Policy, MIT Press, vol. 9(4), pages 567-599, October.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:62:y:2009:i:1:p:25-56. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.