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Measuring Non–School Fiscal Disparities among Municipalities


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  • Bradbury, Katharine
  • Zhao, Bo
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This paper develops new measures of non–school revenue capacity and environmental costs for Massachusetts cities and towns as the basis for a new municipal aid formula. On the capacity side, we account for the constraints of a tax limitation by estimating them as a function of residents’ incomes, and also take account of non–property–tax revenue sources and non–municipal budget obligations. On the cost side, we quantify the effects on local non–school spending of characteristics related to environmental costs, controlling for preferences, efficiency, and non–school local revenue capacity. Our approach is potentially applicable to other states.

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Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 62 (2009)
Issue (Month): 1 (March)
Pages: 25-56

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Handle: RePEc:ntj:journl:v:62:y:2009:i:1:p:25-56

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Cited by:
  1. Allers, Maarten A. & Toolsema, Linda A., 2012. "Welfare financing: Grant allocation and efficiency," Research Report, University of Groningen, Research Institute SOM (Systems, Organisations and Management) 12004-EEF, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
  2. Bo Zhao with Marques Benton & Lynn Browne & Prabal Chakrabarti & DeAnna Green & Yolanda Kodrzycki & Ana Patricia Muñoz & Richard Walker, 2010. "Does Springfield receive its fair share of municipal aid? : implications for aid formula reform in Massachusetts," Public and Community Affairs Discussion Papers, Federal Reserve Bank of Boston 2010-2, Federal Reserve Bank of Boston.
  3. Linda Toolsema & Maarten Allers, 2014. "Welfare Financing: Grant Allocation and Efficiency," De Economist, Springer, Springer, vol. 162(2), pages 147-166, June.
  4. Bo Zhao, 2011. "Municipal aid evaluation and reform," New England Public Policy Center Working Paper, Federal Reserve Bank of Boston 11-1, Federal Reserve Bank of Boston.


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