PILOTs as a Means of Circumventing TELs and Managing a Recession: The Case of Wisconsin Municipalities
Following the rise of tax and expenditure limitations in the 1970s, scholars have focused on assessing the effects of these limitations on local government fiscal outcomes. One key takeaway has been local governments’ decreasing reliance on property taxes and increased use of nontax revenue sources,...
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| Format: | Article |
| Language: | English |
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Midwest Public Affairs Conference
2018-12-01
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| Series: | Journal of Public and Nonprofit Affairs |
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| Online Access: | http://www.jpna.org/index.php/jpna/article/view/155 |
| _version_ | 1819138947979149312 |
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| author | Craig S. Maher Ji Hyung Park Bit An |
| author_facet | Craig S. Maher Ji Hyung Park Bit An |
| author_sort | Craig S. Maher |
| collection | DOAJ |
| description | Following the rise of tax and expenditure limitations in the 1970s, scholars have focused on assessing the effects of these limitations on local government fiscal outcomes. One key takeaway has been local governments’ decreasing reliance on property taxes and increased use of nontax revenue sources, in particular fees and changes. This study builds on this work by focusing on a particular type of fee—that is, payments in lieu of taxes (PILOTs). We find that, in Wisconsin, revenues received by municipalities from two PILOTs programs are affected quite differently. The extent to which the economy, municipal fiscal condition, tax and expenditure limits, and community characteristics affect PILOTs’ revenues depends on the extent to which the municipality can manipulate the payment structure. |
| first_indexed | 2024-12-22T11:14:52Z |
| format | Article |
| id | doaj.art-1817d9e6109d4c0f9e45fe7bdb01187b |
| institution | Directory Open Access Journal |
| issn | 2381-3717 |
| language | English |
| last_indexed | 2024-12-22T11:14:52Z |
| publishDate | 2018-12-01 |
| publisher | Midwest Public Affairs Conference |
| record_format | Article |
| series | Journal of Public and Nonprofit Affairs |
| spelling | doaj.art-1817d9e6109d4c0f9e45fe7bdb01187b2022-12-21T18:28:03ZengMidwest Public Affairs ConferenceJournal of Public and Nonprofit Affairs2381-37172018-12-014326528310.20899/jpna.4.3.265-28397PILOTs as a Means of Circumventing TELs and Managing a Recession: The Case of Wisconsin MunicipalitiesCraig S. Maher0Ji Hyung Park1Bit An2University of Nebraska - OmahaJames Madison UniversityUniversity of Nebraska - OmahaFollowing the rise of tax and expenditure limitations in the 1970s, scholars have focused on assessing the effects of these limitations on local government fiscal outcomes. One key takeaway has been local governments’ decreasing reliance on property taxes and increased use of nontax revenue sources, in particular fees and changes. This study builds on this work by focusing on a particular type of fee—that is, payments in lieu of taxes (PILOTs). We find that, in Wisconsin, revenues received by municipalities from two PILOTs programs are affected quite differently. The extent to which the economy, municipal fiscal condition, tax and expenditure limits, and community characteristics affect PILOTs’ revenues depends on the extent to which the municipality can manipulate the payment structure.http://www.jpna.org/index.php/jpna/article/view/155Tax and Expenditure Limitations (TELs)Payments in Lieu of Taxes (PILOTs)Local Government Finance |
| spellingShingle | Craig S. Maher Ji Hyung Park Bit An PILOTs as a Means of Circumventing TELs and Managing a Recession: The Case of Wisconsin Municipalities Journal of Public and Nonprofit Affairs Tax and Expenditure Limitations (TELs) Payments in Lieu of Taxes (PILOTs) Local Government Finance |
| title | PILOTs as a Means of Circumventing TELs and Managing a Recession: The Case of Wisconsin Municipalities |
| title_full | PILOTs as a Means of Circumventing TELs and Managing a Recession: The Case of Wisconsin Municipalities |
| title_fullStr | PILOTs as a Means of Circumventing TELs and Managing a Recession: The Case of Wisconsin Municipalities |
| title_full_unstemmed | PILOTs as a Means of Circumventing TELs and Managing a Recession: The Case of Wisconsin Municipalities |
| title_short | PILOTs as a Means of Circumventing TELs and Managing a Recession: The Case of Wisconsin Municipalities |
| title_sort | pilots as a means of circumventing tels and managing a recession the case of wisconsin municipalities |
| topic | Tax and Expenditure Limitations (TELs) Payments in Lieu of Taxes (PILOTs) Local Government Finance |
| url | http://www.jpna.org/index.php/jpna/article/view/155 |
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