Revenue sources of local governments : [ebook] / persisting challenges and emerging opportunities J. Edwin Benton.

Abstract: With limited fiscal capabilities, effective and efficient budgeting is a necessity for each of the five types of local governments in the United States. Acknowledging the critical (but often overlooked) part that raising enough revenue to fund desirable and programs plays in the budgetary process, this book offers an examination of the revenue side of the budget. It provides context for examining and understanding local government revenues and local government revenue policy. Author J. Edwin Benton presents a comprehensive overview of the revenue structure for local governments, in general, and for counties, municipalities, townships, special districts, and school districts, in particular. The bulk of the book meticulously examines the historical patterns and trends in revenue usage by local governments, and provides explanations for variations among different units of government, states, and regions of the country.