2019
DOI: 10.1177/0160323x19846928
|View full text |Cite
|
Sign up to set email alerts
|

An Exploration of Revenue Structure Characteristics in Rural Municipalities

Abstract: This article tests for differences in revenue structure between small rural and nonrural municipalities. Colorado serves as a case study owing to its large number of small municipalities. Empirical analyses indicate that rural municipalities are less likely to adopt a local option sales tax, receive a smaller share of their total revenue from intergovernmental aid, and have less diversified tax systems compared to similarly sized nonrural municipalities. The article also shows these conclusions are sensitive t… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
1
1
1

Citation Types

0
6
0

Year Published

2020
2020
2023
2023

Publication Types

Select...
5

Relationship

1
4

Authors

Journals

citations
Cited by 8 publications
(8 citation statements)
references
References 35 publications
(62 reference statements)
0
6
0
Order By: Relevance
“…Because they manage their governments’ personnel and budgets, local officials are likely to be acutely aware of the resource constraints their communities face. Since rural communities tend to face tight budget constraints ( 37 ), the average local government official might be more sensitive than ordinary citizens to refugees’ impacts on schools, public transportation, and other public goods. In sum, local leaders not only represent a different demographic than the general public, but they are also likely to consider a different set of factors when evaluating refugee policy.…”
Section: A Local Government Perspective On Refugeesmentioning
confidence: 99%
“…Because they manage their governments’ personnel and budgets, local officials are likely to be acutely aware of the resource constraints their communities face. Since rural communities tend to face tight budget constraints ( 37 ), the average local government official might be more sensitive than ordinary citizens to refugees’ impacts on schools, public transportation, and other public goods. In sum, local leaders not only represent a different demographic than the general public, but they are also likely to consider a different set of factors when evaluating refugee policy.…”
Section: A Local Government Perspective On Refugeesmentioning
confidence: 99%
“…However, the benefit is an ability to mitigate the impact of state-level characteristics, which can significantly shape the authority and role of local governments (Carr and Karuppusamy 2010). There is also robust precedent for studies of small and rural local governments in single states (Brunet 2015; Dimitrijevska-Markoski 2023; Dimitrijevska-Markoski et al 2021; Dougherty, Klase, and Song 1999; Koven and Hadwiger 1992; MacManus and Pammer 1990; Propheter 2019; Sokolow and Honadle 1984). Additional studies have examined local governments in Wisconsin, specifically (Deller and Maher 2005; Diaz and Green 2001; Helpap 2019; Johnson and Ihrke 2004; Maher and Johnson 2008).…”
Section: Methodsmentioning
confidence: 99%
“…It is also important to note that a standard definition of “rural” has not been established. Rather, several different definitions have been proposed or used (Lobao and Kelly 2019; Propheter 2019). The U.S. Census defines rural areas as all geographic locations not classified as urban.…”
Section: Methodsmentioning
confidence: 99%
“…In the empirical evidence, the extent of revenue from own and shared taxes are investigated in many aspects, e.g. the vertical fiscal imbalance (Sharma, 2012;Eyruad and Lusinyan, 2013) the importance of own tax revenues due to sub-national responsibility over resources, tasks and spending (Bird, 2015), the revenue diversification (Jordan et al, 2017;Propheter, 2019). It is evident, that through tax sharing, moves in central government tax revenues induce certain changes in sub-national government tax revenues.…”
Section: State Of the Artmentioning
confidence: 99%