Wednesday, May 12, 2004

Laurie Reynolds (Illinois) has published Taxes, Fees, Assessments, Dues, and the “Get What You Pay For” Model of Local Government, 56 Fla. L. Rev. 373 (2004). Here is part of the Introduction:

This Article looks at the consumer view of local government from an intra- rather than inter-municipal vantage point. Focusing on revenue raising powers, this Article explores how the “dues mentality” pervades many aspects of local governments’ never-ending quest to raise more money. In particular, this Article evaluates how special assessments, fees, and the formation of business improvement districts have overtaken general taxation as the preeminent revenue raising device. As later Parts will show, the use of these techniques further exacerbates and cements the dues mentality in the minds of the citizenry, as taxpayers become accustomed to finely tuned tax-like charges that are levied in exchange for a growing number of government services. Though local government incentives to resort to these devices may have nothing to do with regionalism, the result is anti-regional nonetheless. Citizens who are repeatedly asked to pay a specific charge or assessment for a new government service are likely to develop the mindset that they are paying for what they get. In turn, this “get what you pay for” mentality may produce widespread opposition to the use of general tax dollars for redistributive purposes and, more fundamentally, taxation efforts in general.