Devolution, fiscal federalism, and changing patterns of municipal revenues: The mismatch between theory and reality

Journal of Public Administration Research and Theory

Volumn 14, Issue 4, 2004, Pages 513-533

  Krane, Dale ^a   Ebdon, Carol ^a   Bartle, John ^a  

^a UNIVERSITY OF NEBRASKA AT OMAHA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 4644297694     PISSN: 10531858     EISSN: None     Source Type: Journal    
DOI: 10.1093/jopart/muh034     Document Type: Conference Paper

References (101)

1. American Council on Intergovernmental Relations. 1998. Significant features of fiscal federalism, 1995, vol. 2: Revenues and expenditures. Ocean Grove, NJ: American Council on Intergovernmental Relations.
2. Bahl, Roy 1994. Fiscal decentralization and intergovernmental transfers in less developed countries. Publius: The Journal of Federalism 24 (1): 1-19.
3. Bartle, John R. 2003. Trends in local government taxation in the 21st century. Spectrum 76:26-29.
4. Bartle, John R., Carol Ebdon, and Dale Krane. 2003. Beyond the property tax: Local government revenue diversification. Journal of Public Budgeting, Accounting, and Financial Management 14 (4): 622-48.
5. Basolo, Victoria, and Chihyen Huang. 2001. Cities and economic development: Does the city limits story still apply? Economic Development Quarterly 5 (4): 327-39.
6. Berman, David R. 1998. State-local relations: Authority, finance, and regional cooperation. In The municipal yearbook 1998, 62-74. Washington, DC: ICMA.
7. Bird, Richard M. 1999. Rethinking subnational taxes: A new look at tax assignment. IMF Working Paper WP/199/65, International Monetary Fund, Washington, DC.
8. Boschken, Herman L. 2002. Social class, politics, and urban markets: The makings of bias in policy outcomes. Stanford, CA: Stanford University Press.
9. Bowman, Anne, and Richard C. Kearney. 1986. The resurgence of the states. Englewood Cliffs, NJ: Prentice-Hall.
10. Brennan, Gregory, and James M. Buchanan. 1984. Towards a tax constitution for Leviathan. In The theory of public choice - II, ed. James M. Buchanan and Robert D. Tollison, 71-89. Ann Arbor: University of Michigan Press.
11. Brizius, Jack A. 1989. An overview of the state-local fiscal landscape. In A decade of devolution: Perspectives on state-local relations, ed. E. Blaine Liner, 51-79. Washington, DC: Urban Institute Press.
12. Brunori, David. 2001. State tax policy: A political perspective. Washington, DC: Urban Institute Press.
13. Bureau of the Census. 1977. Census of governments, vol. 4: Government finances. Washington, DC: U.S. Department of Commerce.
14. _. 1992. Census of governments. State and local government finances by level and type of government and state: 1991-92. Washington, DC: U.S. Department of Commerce.
15. _. 2000. Census of governments, government finances. Table 48: Local government finance by type of government and state, 1996-97. Washington, DC: U.S. Department of Commerce.
16. _. 2001. Census of governments, government finances. State and local government finances by level and type of government: 2000-01. Available at http://www.census.gov/govs/estimate/01st1001.
17. Burgess, Philip M. 1975. Capacity building and the elements of public management. Public Administration Review 35:705-16.
18. Burns, Nancy. 1994. The formation of American local governments: Private values in public institutions. New York: Oxford University Press.
19. Cigler, Beverly A. 1997. Local implementation of federal and state programs: Preemption, home rule, and federalism. In Handbook of public law and administration, ed. Phillip J. Cooper and Chester A. Newland, 159-83. San Francisco, CA: Jossey-Bass.
20. _. 1998. Emerging trends in state-local relations. In Governing partners: State-local relations in the United States, ed. Russell L. Hansen, 53-74. Boulder, CO: Westview Press.
21. Clingermayer, James C., and Richard C. Feiock. 2001. Institutional constraints and policy choice: An exploration of local governance. Albany: State University of New York Press.
22. Conlan, Timothy J. 1986. Ambivalent federalism: Intergovernmental policy in the Reagan administration. In Administering the new federalism, ed. Louis G. Bender and James A. Stever, 15-40, Boulder, CO: Westview Press.
23. Cuciti, Peggy L. 1990. A nonurban policy: Recent policy shifts affecting cities. In The future of national urban policy, ed. Marshall Kaplan and Franklin James, 235-50. Durham, NC: Duke University Press.
24. Dennis, Charles M., and Bill Statler. 2002. Local government revenue diversification, fiscal balance/fiscal share and sustainability. St. Paul, MN: Association of Metropolitan Municipalities. Available at http://www.amm145.org.
25. Dilger, Robert Jay. 2000. The study of American federalism at the turn of the century. State and Local Government Review 32 (2): 98-107.
26. Donovan, Mark C. 2001. Taking aim: Target populations and the wars on AIDS and drugs. Washington, DC: Georgetown University Press.
27. Dowding, Keith, Peter John, and Stephen Biggs. 1994. Tiebout: A survey of the empirical literature. Urban Studies 31:767-97.
28. Duncombe, William, and John Yinger. 2001. Alternative paths to property tax relief. In Property taxation and local government finance, ed. Wallace E. Dates, 243-94. Cambridge, MA: Lincoln Institute of Land Policy.
29. Ebdon, Carol, Dale Krane, and John Bartle. 2001. Local government revenue diversification in mid-America. Paper presented at the 62d National Conference of the American Society for Public Administration, Newark, NJ.
30. Eisinger, Peter. 1998. City politics in an era of federal devolution. Urban Affairs Review 33:310-11.
31. Evans, William N., Sheila E. Murray, and Robert M. Schwab. 2001. The property tax and education finance: Uneasy compromises. In Property taxation and local government finance, ed. Wallace E. Oates, 209-35. Cambridge, MA: Lincoln Institute of Land Policy.
32. Fishel, William A. 2001a. The homeowner hypothesis: How home values influence local government taxation, school finance, and land-use policies. Cambridge, MA: Harvard University Press.
33. _. 2001b. Municipal corporations, homeowners, and the benefit view of the property tax. In Property taxation and local government finance, ed. Wallace E. Oates, 33-77. Cambridge, MA: Lincoln Institute of Land Policy.
34. Fisher, Glenn W. 1996. The worst tax? A history of the property tax in America. Lawrence: University Press of Kansas.
35. Frederickson, H. George, and Kevin B. Smith. 2003. The public administration theory primer. Boulder, CO: Westview Press.
36. Gargan, John J. 1997. Local government governing capacity: Challenges for the new century. In Handbook of local government administration, ed. John J. Gargan, 517-33. New York: Marcel Dekker.
37. Gleason, R. 1988. Federalism 1986-1987: Signals of a new era. Intergovernmental Perspective 14 (1): 9-14.
38. Gold, Steven D., and Brace A. Wallin. 1999. The state fiscal predicament under new federalism. In The end of welfare? Consequences of federal devolution for the nation, ed. Max Sawicky, 55-76. Armonk, NY: M. E. Sharpe.
39. Goodspeed, Timothy. 1989. A re-examination of the use of the ability to pay taxes by local governments. Journal of Public Economics 38:319-42.
40. Heil, James. 1991. Searching for Leviathan revisited. Public Finance Quarterly 19:334-46.
41. Joyce, Philip G., and Daniel R. Mullins. 1991. The changing fiscal structure of the state and local public sector: The impact of tax and expenditure limitations. Public Administration Review 51 (3): 240-53.
42. Kincaid, John. 1999. De facto devolution and urban defunding: The priority of persons over places. Journal of Urban Affairs 21 (2): 135-67.
43. Kodras, Janet E. 2001. Restructuring the state: Devolution, privatization, and the geographic redistribution of power and capacity in governance. In. Introduction to public administration: A book of readings, ed. J. Steven Ott and E. W. Russell, 179-90. New York: Longman.
44. Krane, Dale. 1973. Longitudinal patterns of centralization and development: Testing theories of government organization. The Journal of Developing Areas 12 (3): 297-314.
45. _. 1990. Devolution as an intergovernmental strategy. In Strategies for managing intergovernmental policies and networks, ed. Robert W. Gage and Myma P. Mandell, 107-26. New York: Praeger.
46. _. 1998. Federalism. In International encyclopedia of public policy and administration, vol. 2, ed. Jay M. Shafritz, 865-77. Boulder, CO: Westview Press.
47. _. 1999. Local government autonomy and discretion in the United States. In The challenge to new governance in the twenty-first century: Achieving effective central-local relations, 267-98. Tokyo: National Institute for Research Advancement and the National Academy of Public Administration.
48. Krane, Dale, Platon N. Rigos, and Melvin B. Hill Jr. 2001. Home rule in America: A fifty state handbook. Washington, DC: CQ Press.
49. Ladd, Helen F., and John Yinger. 1989. America's ailing cities: Fiscal health and the design of urban policy. Baltimore, MD: Johns Hopkins University Press.
50. Logan, John R., and Mark Schneider. 1984. Racial segregation and racial change in American suburbs, 1970-1980. American Journal of Sociology 89:874-88.
51. Lowery, David, and William E. Lyons. 1989. The impact of jurisdictional boundaries: An individual-level test of the Tiebout model. Journal of Politics 51:73-97.
52. Lowery, David, William Lyons, and Ruth H. De Hoog. 1990. Institutionally induced attribution errors: Their composition and impact on citizen satisfaction with local government services. American Politics Quarterly 18:169-96.
53. Lyons, William E., and David Lowery. 1989. Governmental fragmentation vs. consolidation: Five public choice myths about creating informed, involved, and happy citizens. Public Administration Review 49:533-43.
54. Mackey, S. 1997. Critical issues in state-local fiscal policy. Denver, CO: National Conference of State Legislatures.
55. March, James, and John P. Olsen. 1984. The new institutionalism: Organizational factors in political life. American Political Science Review 78:734-49.
56. McCabe, Barbara C. 2000. State institutions and city property taxes: Revisiting the effects of the tax revolt. Journal of Budgeting, Accounting, and Financial Management 12 (2): 205-29.
57. McCue, Clifford P. 1993. Local government revenue diversification: A portfolio analysis and evaluation. In Handbook of comparative public budgeting and financial management, ed. Thomas D. Lynch and Lawrence L. Martin, 133-49. New York: Marcel Dekker.
58. McLure, Charles E., Jr. 2001. The tax assignment problem: Ruminations on how theory and practice depend on history. National Tax Journal 54 (2): 339-63.
59. Miller, David Y. 2002. The regional governing of metropolitan America. Boulder, CO: Westview Press.
60. Miller, Gary J. 1981. Cities by contract: The politics of municipal incorporation. Cambridge, MA: MIT Press.
61. Musgrave, Richard. 1959. The theory of public finance. New York: McGraw-Hill.
62. Nathan, Richard P. 1996. The devolution revolution: An overview. Rockefeller Institute Bulletin: 5-13.
63. Nathan, Richard P., and Fred C. Doolittle. 1987. Reagan and the states. Princeton, NJ: Princeton University Press.
64. National Education Association. 2003. Estimates of school statistics. Table 2: Summary of selected estimates data for 2002-03. Washington, DC: National Education Association. Available at http://www.nea.org/edstats.
65. National League of Cities. 2003. Cities and the future of public finance: A framework for public discussion. Available at http://www.nic.org.
66. Nechyba, Thomas J. 2001. The benefit view and the new view: Where do we stand, twenty-five years into the debate? In Property taxation and local government finance, ed. Wallace E. Oates, 113-47. Cambridge, MA: Lincoln Institute of Land Policy.
67. North, Douglass C. 1990. Institutions, institutional change and economic performance. Cambridge: Cambridge University Press.
68. Dates, Wallace E. 1985. Searching for Leviathan: An empirical study. American Economic Review 75:578-83.
69. _. 1994. Federalism and government finance. In Modern public finance, ed. John M. Quigley and Eugene Smolensky, 126-61. Cambridge, MA: Harvard University Press.
70. _. 2001. Property tax and local government finance: An overview and some reflections. In Property taxation and local government finance, ed. Wallace E. Oates, 21-31. Cambridge, MA: Lincoln Institute of Land Policy.
71. Ostrom, Vincent, Robert Bish, and Elinor Ostrom. 1988. Local government in the United States. San Francisco, CA: ICS Press.
72. Pagano, Michael A., and Jocelyn M. Johnston. 2000. Life at the bottom of the fiscal food chain: Examining city and county revenue decisions. Publius: The Journal of Federalism 30(1-2): 159-70.
73. Peterson, Paul. 1981. City limits. Chicago: University of Chicago Press.
74. Reagan, Ronald W. 1982. The state of the union. An address delivered to a joint session of Congress, Washington, DC, 26 January.
75. Reeves, Mavis M. 1982. Look again at state capacity: The old gray mare ain't what she used to be. American Review of Public Administration 16 (1): 74-89.
76. Rodgers, J. D., and J. A. Temple. 1996. Sales taxes, income taxes, and other nonproperty tax revenue. In Management policies in local government finance, 4th ed., ed. J. R. Aronson and E. Schwartz, 229-57. Washington, DC: ICMA.
77. Rusk, David. 1995. Cities without suburbs. 2d ed. Washington, DC: Woodrow Wilson Center Press.
78. Sawicky, Max. 1999. The new American devolution: Problems and prospects. In The end of welfare? Consequences of federal devolution for the nation, ed. Max Sawicky, 3-24. Armonk, NY: M. E. Sharpe.
79. Saxton, Gregory D., Christopher W. Hoene, and Steven P. Erie. 2002. Fiscal constraints and the loss of home rule: The long-term impacts of California's post-Proposition 13 fiscal regime. American Review of Public Administration 32 (4): 423-54.
80. Schneider, Mark. 1989. The competitive city: The political economy of suburbia. Pittsburgh, PA: University of Pittsburgh Press.
81. Shannon, John. 1987. The return to fend-for-yourself federalism: The Reagan mark. Intergovernmental Perspective 13 (3-4): 34-37.
82. Shedbegian, Ronald J. 1999. The effect of tax and expenditure limitations on the revenue structure of local government, 1962-87. National Tax Journal 52:221-38.
83. Smith, Steven Rathgeb, and Judith Smyth. 1996. Contracting for services in a decentralized system. Journal of Public Administration Research and Theory 6:277-96.
84. Sokolow, Alvin D. 2000. The changing property tax in the West: State centralization of local finances. Public Budgeting and Finance 20 (1): 85-104.
85. Stein, Robert M. 1987. Tiebout's sorting hypothesis. Urban Affairs Quarterly 23:140-60.
86. _. 1990. Urban alternatives: Public and private markets in the provision of local services. Pittsburgh, PA: University of Pittsburgh Press.
87. _. 1999. Devolution and challenge for state and local governance. In American state and local politics: Directions for the 21st century, ed. Ronald E. Weber and Paul Brace, 21-37. New York: Chatham House.
88. Stephens, G. Ross, and Nelson Wikstrom. 2000. Metropolitan government and governance: Theoretical perspectives, empirical analysis, and the future. New York: Oxford University Press.
89. Stonecash, Jeffrey M. 1998. The politics of state-local fiscal relations. In Governing partners: State-local relations in the United States, ed. Russell L. Hansen, 75-91. Boulder, CO: Westview Press.
90. Suyderhoud, Jack P. 1994. State-local revenue diversification, balance, and fiscal performance. Public Finance Quarterly 22 (2): 168-94.
91. Tannenwald, Robert. 2002. Are states and local revenue systems becoming obsolete? National Tax Journal 50 (3): 467-89.
92. Tiebout, Charles. 1956. A pure theory of local expenditures. Journal of Political Economy 64:416-24.
93. Ulbrich, Holley. 2003. Public finance in theory and practice. Mason, OH: Thomson Learning.
94. Walker, David B. 1995. The rebirth of federalism: Slouching toward Washington. Chatham, NJ: Chatham House.
95. Walters, Jonathan. 1996. Cry, the beleaguered county. Governing, August: 31-37.
96. Watson, Keith, and Steven D. Gold. 1997. The other side of devolution: Shifting relationships between state and local governments. Washington, DC: The Urban Institute.
97. Weber, Ronald E., and Paul Brace. 1999. States and localities transformed. In American state and local politics: Directions for the 21st century, ed. Ronald E. Weber and Paul Brace, 1-20. New York: Chatham House.
98. Weiher, Gregory R. 1991. The fractured metropolis: Political fragmentation and metropolitan segregation. Albany: State University of New York Press.
99. Wong, Kenneth K. 1999. Funding public schools: Politics and policies. Lawrence: University Press of Kansas.
100. Youngman, Joan M. 1998. Property, taxes, and the future of property taxes. In The future of state taxation, ed. David Brunori, 111-28. Washington, DC: Urban Institute Press.
101. Zodrow, George R. 2001. Reflections on the new view and the benefit view of the property tax. In Property taxation and local government finance, ed. Wallace E. Oates, 79-111. Cambridge, MA: Lincoln Institute of Land Policy.