Literaturnachweis - Detailanzeige
| Autor/inn/en | Weber, Bruce; Goldman, George |
|---|---|
| Institution | Oregon State Univ., Corvallis. Cooperative Extension Service.; Western Rural Development Center, Corvallis, OR. |
| Titel | Evaluating Fiscal Impact Studies: Community Guidelines. Coping with Growth. |
| Quelle | (1982), (7 Seiten)
PDF als Volltext kostenfreie Datei |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Monographie |
| Schlagwörter | Leitfaden; Community Development; Coping; Cost Effectiveness; Economic Factors; Evaluation Utilization; Expenditures; Financial Policy; Fiscal Capacity; Leaders Guides; Population Growth; Taxes |
| Abstract | Fiscal impact analysis is the study of the effect of development or policy alternatives on government expenditures and revenues and on taxes. There are numerous possible uses or objectives of fiscal impact studies; no one method of analysis is appropriate to all problems. Sensitivity analysis of critical assumptions is an important part of a fiscal impact study. In designing and evaluating fiscal impact studies, the Objectives, Methods, and Assumptions (OMA) should be clearly specified. Community leaders can critically evaluate the information contained in fiscal impact studies by asking questions about how expenditures and nonproperty tax revenues are estimated; how tax bills and tax rates would be affected; and what assumptions were made about time lags in expenditures and revenues and about the without-development situation. This discussion begins with some possible objectives and uses of fiscal impact analysis and illustrates how fiscal impact studies are commonly done. The reasonableness of some common assumptions about the impact of population on spending and nonproperty tax revenues is examined, and the effect of different assumptions on fiscal impact estimates is shown by example. The discussion concludes with some questions to ask in evaluating both methods used to estimate fiscal impacts and the impact study's underlying design. (NQA) |
| Anmerkungen | Western Rural Development Center, Oregon State University, Corvallis, OR 97331 ($.25). |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
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