Local revenue diversification : user charges Page: 60
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44A recent study of user charges in California suggests that local governments could
have gained up to 20% more revenue if charges were increased to cover estimated
costs. See Lloyd Mercer and W. Morgan, "The Relative Efficiency of Local User
Charges: The California Case," National Tax Journal, Vol. XXXVI, No. 2, June
1983, pp. 203-12.
45The Forest Grove ordinance is reproduced in the Appendix to Bureau of Governmental
Research and Service, Finance Bulletin No. 10, "The Use of Service Charges
and Fees to Finance Local Government in Oregon," University of Oregon, January
1980. The Phoenix program is discussed in James A. Flanagan and Susan
J. Perkins, "Annual User Fee Review Program of the City of Phoenix, Arizona." For
an excellent discussion of state indexation of gasoline taxes, see John H. Bowman
and John L. Mikesell, "Recent Changes in State Gasoline Taxation: An Analysis of
Structure and Rates," National Tax Journal, Vol. XXXVI, No. 2, June 1983, pp.
163-82.
46Dean J. Misczynski, "California's Nonplunge into Benefit Levydom," p. 7.
47Ibid., p. 13.
48Anthony H. Pascal, "The Post-Municipal City," paper prepared for the Conference
on Urban Development and Public Finance: The Decade Ahead, Washington, DC,
April 1982, predicts an expanded role for special assessments in financing neighborhood-specific
programs.
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United States. Advisory Commission on Intergovernmental Relations. Local revenue diversification : user charges, book, October 1987; Washington, D.C.. (https://digital.library.unt.edu/ark:/67531/metadc1064/m1/70/: accessed April 25, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.