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- Title
THE MEASUREMENT OF LOCAL FISCAL CAPACITY.
- Authors
LANDRETH, HARRY H.
- Abstract
This article focuses on the adequacies of per capita income and per capita assessed valuation as measures of local fiscal capacity. It is suggested that per capita assessed valuation and per capita income are the only available measures of local fiscal capacity that can be formulated and measured in an objective and straightforward way. The article explains that per capita assessed valuation is the commonly used measure of local fiscal capacity. Even though per capita assessed valuation is the more commonly used measurement, it has serious limitations as a measure of local fiscal capacity, in that the basic statistics are perceived to be notoriously unreliable.
- Subjects
DEBT-to-equity ratio; FISCAL capacity; PER capita; INCOME; VALUATION; REVENUE
- Publication
Journal of Finance (Wiley-Blackwell), 1961, Vol 16, Issue 1, p105
- ISSN
0022-1082
- Publication type
Article
- DOI
10.2307/2977647