Measuring Revenue Capacity and Effort of County Governments: A Case Study of Arkansas
本文展示了收入能力/努力度技术在阿肯色州各县的应用，分析财产税和杂项收入，发现各县普遍未充分利用税收能力，并讨论了该模型对政府间转移支付的指导作用。
How can local governments further identify underutilized sources? Authors Hy, Boland, Hopper, and Sims demonstrate a technique called revenue capacity/effort in application to counties in Arkansas. The analysis examines properly taxes and 'combined lesser discretionary revenues, which include a variety offees and other charges. It indicates that Arkansas counties (and the state as a whole) generally underutilize tax capacity. A variety offactors limits greater effort to raise additional revenues. The authors discuss how this model can be useful in shaping intergovernmental transfers. In the late 1960s, the national government set in motion the idea that it should reduce the transfer of funds to state and local governments. Although the idea of reducing the level of spending for state and local governments did not immediately manifest itself, it was subsequently implemented with varying degrees of attainment over the years. In 1981, for example, Ronald Reagan was able to convince Congress to reduce spending for state and local governments (Conlan and Walker, 1983; Waugh and Hy 1988, p. 28.) These and other federal cutbacks ushered in a period of what Shannon (1987, p. 34) and later Gold and Ritchie (1991, p. 34) called fend for yourself federalism.