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Local government fiscal reform: principles and options for the future
Authors:John R Bartle  Ronald L Greenberg
Institution:1. Department of Public Administration , University of Nebraska at Omaha , 68182-0276, Omaha, Nebraska;2. Fiscal Planning Unit New York State Division of Budget , 12224, Albany, New York, State Capitol, Room 111
Abstract:U.S. local governments in the 1980s were under increasing fiscal stress. The fiscal outlook is not particularly bright because of projected rapid growth of certain expenditures and the slow growth of most local revenue sources. Potentially major changes in fiscal responsibilities at the federal and state levels may call for local government fiscal reform in the future. This article uses a case study of Broome County, New York, to illustrate the difficulties local governments face and then suggests a series of revenue reforms that can enhance equity, efficiency, revenue productivity, and administrative simplicity.
Keywords:
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