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Editorial Reviews
Product Description
In California, local sales tax revenues accrue to the jurisdiction in which the sale occurs. This gives cities an incentive to promote the location of retail businesses within their boundaries. Although sales taxes account for only a modest portion of total city revenues, cities regard them highly because they represent a major share of their discretionary income. This study focuses on two crucial questions related to cities' pursuit of these revenues. First, how does the sales tax affect land-use decisions? If cities are systematically favoring retail development over other types of growth, this may negatively affect overall economic development in the state. Second, which types of communities are doing better or worse in the quest for these revenues?
In California, local sales tax revenues accrue to the jurisdiction in which the sale occurs. This gives cities an incentive to promote the location of retail businesses within their boundaries. Although sales taxes account for only a modest portion of total city revenues, cities regard them highly because they represent a major share of their discretionary income. This study focuses on two crucial questions related to cities' pursuit of these revenues. First, how does the sales tax affect land-use decisions? If cities are systematically favoring retail development over other types of growth, this may negatively affect overall economic development in the state. Second, which types of communities are doing better or worse in the quest for these revenues?
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Citations
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5
books
cite this book:
- Travel by Design: The Influence of Urban Form on Travel (Spatial Information Systems) by Marlon G. Boarnet in Back Matter
- California: America's High-Stakes Experiment by Peter Schrag in Back Matter
- Metropolitan Governance: Conflict, Competition, and Cooperation (American Governance and Public Policy) by Richard C. Feiock on page 146
- The Great American Jobs Scam: Corporate Tax Dodging and the Myth of Job Creation by Greg LeRoy in Back Matter
- Desegregating The City: Ghettos, Enclaves, And Inequality (Suny Series in African American Studies) by David P. Varady in Back Matter
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