Fiscal Impacts of Land Development: A Critique of Methods and Reviewof Issues
This is the second in a series of reports concerned with evaluating the impacts of land development. This report discusses in considerable depth and detail how development affects the revenues and expenditures of local government. Questions include the following: (1) Will new development inflate the demand for public services and facilities in excess of the tax revenues it generates? (2) Are communities searching for new development and new sources of revenue to ease the tax burdens associated with existing developments that do not pay their own way? And (3) Are cities, suburbs, and suburban communities pitted against each other in obtaining additional tax dollars and excluding tax users? In this report a large number of fiscal studies were examined to determine why findings differ, to identify the major analytical issues, and to synthesize a judgment about the utility of fiscal impact analysis as a tool for better land-use planning and management. (Author/MLF).
"This is the second in a series of reports concerned with evaluating the impacts of land development. This report discusses in considerable depth and detail how development affects the revenues and expenditures of local government. Questions include the following: (1) Will new development inflate the demand for public services and facilities in excess of the tax revenues it generates? (2) Are communities searching for new development and new sources of revenue to ease the tax burdens associated with existing developments that do not pay their own way? And (3) Are cities, suburbs, and suburban communities pitted against each other in obtaining additional tax dollars and excluding tax users? In this report a large number of fiscal studies were examined to determine why findings differ, to identify the major analytical issues, and to synthesize a judgment about the utility of fiscal impact analysis as a tool for better land-use planning and management. (Author/MLF)."@en
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