Local Government Revenue Structure: Does Home Rule Matter?
This paper focuses on the question of whether home rule authority as granted under the Illinois Constitution results in changes in municipal tax structure and tax effort. Analysis of the data collected for this paper shows that home rule authority is not a significant factor in the level of taxation imposed by a municipality. Home rule authority appears to be more valuable for regulatory purposes than for its taxation powers.
Volume (Year): 32 (2002)
Issue (Month): 1 ()
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