Local Tax Policy. A Federalist Perspective

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Local governments are struggling to raise revenue for public services, but their fiscal autonomy has been declining for decades. And by ceding financial control to the states, localities have ceded political control over their affairs. In tandem, local governments are losing control over property tax, their most stable and reliable source of revenue. In Local Tax Policy, David Brunori explores the roots of the current fiscal crisis, evaluates various relief proposals, and champions the property tax, offering a blueprint for strengthening this oft-vilified instrument. The second edition has been updated to reflect new tax policy developments since the publication of the first edition in 2003.