The distributional consequences of service outcomes are analyzed using citizen evaluations. The legitimacy of this approach is established by arguing that an evaluation of service equity should consider the fiscal incidence of service provision. As such, an equity norm is defined around the concept of a positive fiscal residual. Six urban services are evaluated using this norm. Patterned inequality is detected with respect to race, regardless of income or tenure status. This result calls into question conclusions from previous studies that have analyzed equity in terms of service inputs and outputs, rather than service outcomes. The analysis also indicates that local officials may be able to redress inequities in service outcomes through their planning and expenditure decisions.
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