Expenditure and Revenue Assignment: Principles

Harry Kitchen (), Melville McMillan and Anwar Shah
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Harry Kitchen: Trent University

Chapter Chapter 2 in Local Public Finance and Economics, 2019, pp 39-80 from Springer

Abstract: Abstract This chapter provides a conceptual overview of the principles of expenditure and revenue assignment to local governments. Local government is seen to be more aware of local preferences and conditions and more accountable to local residents than senior governments. Core and noncore responsibilities are distinguished (e.g., local streets versus schooling). Financing follows function. Financing follows the benefit criterion; that is, local residents pay for the local services from which they benefit—with user charges and local taxes although grants may be needed. Various (especially) noncore services involve interjurisdictional spillovers and/or redistributive considerations and so, if assigned to local governments require intergovernmental transfers to achieve efficiency and equity objectives. Financing alternatives and appropriate uses are reviewed.

Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-030-21986-4_2

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DOI: 10.1007/978-3-030-21986-4_2

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