The fragmented decision making of multiple, overlapping governments in response to growth-induced needs for services can result in double taxation. A case study of law enforcement in a suburban county illustrates the double taxation of city residents, who pay for services from both the county and city but mainly receive them from the city. The study improves on previous studies by dividing the unincorporated area into two areas based on intensity of development. The main beneficiaries of the double-taxation subsidy are the unincorporated suburbs. The county government is struggling with the political process of finding a solution to the inequity.
Get full access to this article
View all access options for this article.
References
1.
Bish, R. L. , and V. Ostrom. 1973. Understanding urban government: Metropolitan reform reconsidered. Washington, DC: Enterprise Institute for Public Policy Research.
2.
Bollens, J. C. , and H. J. Schmandt. 1975. The metropolis: Its people, politics, and economic life. 3d ed.New York: Harper & Row.
3.
Carl Vinson Institute of Government . 1983. Tax equity: Double taxation. Athens: Univ. of Georgia.
4.
Carl Vinson Institute of Government . 1987. A simplified worksheet for gauging the likelihood of "double taxation. "Athens: University of Georgia.
5.
Center for Population Research and Census . 1990. Population estimates for Oregon, 1980-1989. Portland, OR: Portland State Univ.
6.
Chapman, J. I. , W. Z. Hirsch, and S. Sonenblum. 1975. Crime prevention, the police production function, and budgeting. Public Finance30:197-215.
7.
Clackamas County Assessor and Tax Collector . 1988. Assessment roll of 1988. Oregon City, OR: Clackamas County.
8.
Coe, C. K.1983. Double taxation: Identifying the hidden tax burden in America's cities. Urban Affairs Quarterly19:241-254.
9.
Doherty, J. C.1984. Growth management in countrified cities. Vol 1. Alexandria, VA: Vert Milon Press.
10.
Florida Advisory Council on Intergovernmental Relations (ACIR) . 1978. The double taxation issue. Tallahassee, FL: Author.
11.
Florida Advisory Council on Intergovernmental Relations (ACIR) . 1980. Double taxation. Tallahassee, FL: Author.
12.
Foster, R. S.1991. The suburban county: Governing mainstream diversity. Intergovernmental Perspective17:33-37.
13.
Galambos, E. C. , and A. F. Schreiber. 1981. The analysis of double taxation. Public Budgeting and Finance (Summer): 31-40.
14.
Gluck, P. R. , and R. J. Meister. 1979. Cities in transition. New York: New Viewpoints.
15.
Groebner, D. F. , and C. M. Merz. 1977. Double taxation of Boise property owners: Final report. Boise, ID: Boise Center for Urban Research.
16.
Gylys, J. A.1974. The interdependence of municipal and county police forces: An economic analysis. American Journal of Economics and Sociology33:75-88.
17.
Haeberle, S. H. , and M. L. Whicker. 1983. Double taxation: Causes, consequences, and possible solutions. Public Administration Quarterly7:58-75.
18.
Haeberle, S. H. , and M. L. Whicker. 1987. Strategies for solving the double taxation dilemma in city and county government. Public Administration Quarterly10:277-296.
19.
Institute of Government . 1975. Public service districts: Augusta-Richmond County. Athens: University of Georgia.
20.
Leonard, H. J.1983. Managing Oregon's growth: The politics of development planning. Washington, DC: Conservation Foundation.
21.
McIver, J. P.1978. Relationship between metropolitan police industry structure and interagency assistance—A preliminary assessment. Policy Studies Journal7:406-413.
22.
Merz, C. M. , and D. F. Groebner. 1985. Double taxation in Ada County: 1985. Boise, ID: University Research Center.
23.
Parks, R. B.1991. Counties in the federal system: The interlocal connection. Intergovernmental Perspective17:29-32.
24.
Parks, R. B. , and R. J. Oakerson. 1989. Metropolitan organization and governance: A local public economy approach. Urban Affairs Quarterly25:18-29.
25.
Porter, D. R. , B. C. Lin, and R. B. Peiser. 1987. Special districts: A useful technique for financing infrastructure. Washington, DC: Urban Land Institute.
26.
Salant, T. J.1991. County governments: An overview. Intergovernmental Perspective17:5-9.
27.
Schneider, M.1989. The competitive city: The political economy of suburbia. Pittsburgh, PA: Univ. of Pittsburgh Press.
28.
Shoup, C. S.1989. Rules for distributing a free government service among areas of a city. National Tax Journal42:103-122.
29.
Thomas, J. P.1991. Financing county government: An overview. Intergovernmental Perspective17:10-13.
30.
Thomas, R. D.1991. Counties in transition: Issues and challenges. Intergovernmental Perspective17:41-44.
31.
Tiebout, C. M.1956. A pure theory of local expenditures. Journal of Political Economy64:416-424.
32.
Walzer, N.1972. Economies of scale and municipal police services: The Illinois experience. Review of Economics and Statistics54:431-438.
