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008			230717b |||||||| |||| 00| 0 eng d
100			_aMcCubbins, Mathew D. _955863
245			_aFiscal Secession: _bAn Analysis of Special Assessment Financing in California/
260			_bSage, _c2020.
300			_aVol 56, Issue 2, 2020:( 480-512 p.).
520			_aSpecial 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			_aSeljan, Ellen C. _955864
773	0		_09296 _916911 _dSage Publications _tUrban Affairs Review
856			_uhttps://doi.org/10.1177/1078087418755317
942			_2ddc _cEJR
999			_c13792 _d13792