Municipal Bonding and Taxation
This book, first published in 1979, examines the economic lives of municipal governments. Local government provides a great deal of services, all of which must be paid for. The sources of these revenues are analysed here, in three sections: bonding and debt; taxation; and other, miscellaneous sources of revenue. The bibliographic entries stretch back into the nineteenth century, and see a large postwar increase as the financial problems of municipal corporations grew alongside the growth of the suburbs.
Table of Contents
1. Bonds and Other Municipal Borrowing 1.1. General Obligation Bonds 1.2. Revenue Bonds 1.3. Miscellaneous Long-Term Debt 1.4. Short-Term Debt 1.5. The Legal and Regulatory Context 2. Municipal Taxation 2.1. Property Taxation – Administration 2.2. Property Taxation – Land and Location 2.3. Property Taxation – Rejection and Reformation 2.4. Income Taxation 2.5. Sales Taxation 3. Miscellaneous Municipal Revenue Sources 3.1. Franchising 3.2. Other Revenues from Business 3.3. Service Charges and User Fees 3.4. Miscellaneous Local Revenue Sources 3.5. State Aid to Local Government 3.6. Federal Aid to Local Government Appendix: The Revolt Begins
Anthony G. White