Book details

Revenue sources of local governments : persistent challenges and emerging opportunities / J. Edwin Benton.

Benton, J. Edwin, 1950-

1. Revenue Side of the Local Government Budget: The Money to Match Expenditures -- 2. Context for Understanding/Explaining and Studying Local Government Revenues -- 3. Overview of the Revenue Structure of Local Governments: The Big Picture -- 4. The Property Tax: The Bountiful but Onerous Tax that Keeps on Giving -- 5. Other Types of Taxes: Sales, Income, and Other/Miscellaneous -- 6. Charges for Services: Paying Directly for What One Gets in Services -- 7. Miscellaneous Revenues: Relatively Small but Still Vital Money for Local Governments -- 8. Intergovernmental Revenue: “Outside” Money to Stretch the Budget -- 9. Borrowing: The Means to Finance Capital Improvements -- 10. The Ever-Present Challenge to Fund Local Government Operations: The 21st Century and Beyond.