The general revenue sharing program imposes no restrictions on the composition of local expenditure. However, the program is far from neutral with respect to other aspects of local government. For example, it penalizes tax reductions and the use of special districts and does not support intergovernmental cooperation or regional planning. Its incentives can range up to 50 percent of local taxation, so the impacts of contemplated local actions on revenue sharing receipts may be significant and should be estimated as part of the planning process. Also, strategies exist for increasing a local government's receipts. Perhaps more important, this analysis illustrates that possibly unintended incentives can be concealed in a formula allocation system, particularly when its equations are the result of numerous compromises within the political process. /EI/

  • Corporate Authors:

    American Institute of Planners

    1776 Massachusetts Avenue, NW
    Washington, DC  United States  20036
  • Authors:
    • Isserman, A M
    • Majors, K L
  • Publication Date: 1978-7

Media Info

Subject/Index Terms

Filing Info

  • Accession Number: 00194907
  • Record Type: Publication
  • Source Agency: Engineering Index
  • Files: TRIS
  • Created Date: Aug 15 1979 12:00AM