Fiscal Secession: (Record no. 13792)
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| fixed length control field | 01576nab a2200193 4500 |
| 005 - DATE & TIME | |
| control field | 20230717172913.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 230717b |||||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | McCubbins, Mathew D. |
| 245 ## - TITLE STATEMENT | |
| Title | Fiscal Secession: |
| Sub Title | An Analysis of Special Assessment Financing in California/ |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher, distributor, etc | Sage, |
| Date of publication, distribution, etc | 2020. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Pages | Vol 56, Issue 2, 2020:( 480-512 p.). |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Special assessments on property are a fiscal innovation employed by many local governments. Unable to raise property taxes due to limitations, localities have turned to these charges as an alternative method to fund local services. In this article, we seek to explain differential levels of special assessment financing through the analysis of property tax records of a sample of single-family homes in California. We theorize that special assessments, as opposed to other forms of taxation, will be used when residents hold anti-redistributive preferences. We show that annual assessment payments are correlated with the ethnic diversity and median family incomes of the census places within which they are located. We also show that assessments with narrow geographic ranges are levied extensively on expensive homes in poorer cities. We discuss the implications of special assessments for progressive taxation and the potential for fiscal secession within U.S. cities. |
| 700 ## - Added Entry Personal Name | |
| Added Entry Personal Name | Seljan, Ellen C. |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 9296 |
| Host Itemnumber | 16911 |
| Place, publisher, and date of publication | Sage Publications |
| Title | Urban Affairs Review |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | https://doi.org/10.1177/1078087418755317 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | E-Journal |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| -- | 55863 |
| 700 ## - Added Entry Personal Name | |
| -- | 55864 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| -- | ddc |
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