1 0 obj /Group << (&. 12 0 obj First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. That amount includes intergovernmental transfers from the federal government but not transfers between state and local governments (which is why the combined total is less than the sum of the separate state and local totals listed below). /MediaBox [0 0 595.32 842.04] >> Governments should ensure that fee levels cover the costs of services being provided in the majority of cases. Hb``$WR~|@T#2S/`M. <> Taxes provided 42 percent of local general revenues, including: Charges, such as city revenue from sewerage and parking fees, when combined, provided 18 percent of local general revenues in 2019. In our experience, governments that pursue a practical approach to revenue generation can capture up to 50 percent of incremental revenues. 10 0 obj Google Scholar. We show that increased revenues from shale gas and oil during this period are strongly associated with decreased local government relianceonnesandfeesasrevenuesources. revenue allocation among federal, state and local governments in the country. /Contents 43 0 R How might low- and middle-income households be encouraged to save? Los Angeles, for example, charges higher fees for expedited permitting and licensing processes. endobj /F6 25 0 R 3. >> As a local government leader, you're pressed to keep up with the immediate needs of your community during the COVID-19 crisis. https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government. Transfers fell from 1977 through most of the 1980s but increased slowly though the 1990s. 11 /Resources << /CS /DeviceRGB 8 971z an increment in revenue generation capacity of MMDAs (Ohemeng & OfosuDarkwah, 2014), the notion that egovernment enhances revenue capacity of state institutions is contentious and needs further investigation. /Contents [14 0 R 15 0 R 16 0 R] On what do economists agree and disagree about the effects of taxes on economic growth? 7, 192209. /F2 21 0 R /F4 23 0 R Fatile, J., Majekodunmi, A., Oni, A., & Adejuwon, D. (2013). /Meta49 54 0 R % >> )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ 11. What would and would not be taxed under a national retail sales tax? What are state rainy day funds, and how do they work? What did the 200810 tax stimulus acts do? https://www.grin.com/document/293498. Essentials of management. Although local government revenue was about the same relative to gross domestic product in 1977 (8.6 percent) and 2017 (8.7 percent), it has fluctuated over the period (figure 3). x]s63|:oNg$8Sw}hKM7?.~Vb@g6v|Y,j]w2_~yv6IDltsLDI%:nCSq251Le,qGO2-y5E 6X6> iq#"K%J3#GfF/_F ?V]pq^Te%&zuD`~>EgFY3c87Hlt9@)Ov?"c" @]TLlJaZg=40P//^E5uTxR4nhs7=pOCezQ&6.6+`,^M:|"T|m|'wo'Sc^e~abN77`& 8E9"m @}_6l?\Lzw]$1%gVv!CBJi`UY! /F4 23 0 R /Contents 80 0 R For example, revenue KPIs could include the annual increase in revenue per lever, while nonrevenue KPIs could define targets for each lever and its corresponding interventions, such as the annual increase in the number of violations detected. 9 /Type /Group /StructParents 6 Service fees. 1 0 obj Why is the VAT administratively superior to a retail sales tax? n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. Wendthat,incitieswherearelativelyhighershareofrevenueiscollectedthrough nes, fees, and asset forfeitures, violent crimes are cleared at a relatively lower rate, 3 /F5 40 0 R Revenue has been found to be nose diving from time to time due to the weakness in the control framework that exists in the public sector. Since development demands a lot of capital, this study will critically analyze the relationship between local government finance system i.e. (Exhibit 1). ^xQDe^w 83:Ou-5Eb73>#J!D/J& eXd3 Ik|9nV/G>6y5c?N%+ U/wT7|ZIa,G~-mrPwld?o *SQ{uT?XI2LhwtbM[Gp`K%g$WF^ iO_D&:P1-?F_7#)96b_:Gz@otQ]5$F}f0d;N Financial management in Nigerian local government. /Type /Pages This intervention includes expanding the sheer quantity of service offerings and assets, extending charges to a larger user base, or increasing the frequency of surveillance and inspection for selected fine sources to maximize detection of violations. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] %PDF-1.4 % Each time, the city brought in $7 million to $9 million in revenue. /CS /DeviceRGB /CS /DeviceRGB What is return-free filing and how would it work? Municipalities often levy charges and taxes on property owners as well as on income, sales, and other transactions. >> Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. As an alternative to benchmarking, cities could also determine the cost of services and then establish a cost-plus pricing model to generate additional revenues. Contemporary issues in local government administration in Nigeria. Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. China Constitution of Federal Republic of Nigeria (1999). >> Meanwhile, housing-program transfers are about 40 percent of federal transfers to local governments. Next, cities should perform a thorough gap analysis to define the potential revenue impact for any given stream. Dibie, R. A. Cities could also revise their pricing models by using differentiating factors specific to each revenue lever. This is a preview of subscription content, access via your institution. The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . Edogbanya, A., & Sule, J. G. (2013). The research instruments used for data collection were questionnaire and interview. If the use tax is not paid, the refund will be reduced by the amount of use tax determined to be due. . Revenue generation is the main source of income to the Federal, State and local Governments. Hassan, M. M. (2011). endobj /Image91 75 0 R To serve as the third tier of government through #hich appropriate services and, development are made in response to the #ishes of local community through their, &. How do IRS audits affect low-income families? Thus, the 'ocal government cannot embar$, execute, and possibly carryout the maintenance of these pro%ects and other responsibilities, This is the basic reason #hy development is s$eletal at some 'ocal -overnment, councils in Nigeria. << Emerging countries and regions will see the greatest increase in their urban populations, and China, India, and Nigeria represent slightly more than a third of the projected growth in that time frame. Hence the various sources of local government finance have become very crucial in order to foster development at all levels of governance. X-ray of Local government administration in Nigeria. What is the difference between carryover basis and a step-up in basis? The revenue generated is utilized by states and its functional departments for meeting the expenditures on infrastructure, public transportation, sanitation, legal systems, public safety, education, health care systems, military . /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Type /Page Cresthill Publishers Limited. 92so74oi J. There is no one route that cities can or should take to boost revenues. Much of the change in local government revenue relative to the economy resulted from increasing and decreasing transfers from federal and state governments. /Parent 2 0 R How do state and local property taxes work? Download chapter PDF Introduction. Small businesses . /Image8 18 0 R 7 Agu (2010) examined the . Some are widely practiced, while others represent emerging and innovative options for city governments to pursue. What is the breakdown of revenues among federal, state, and local governments? 4. Local tax limitations: a primer Property taxes . <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> incentive from a state or local government and are encouraged to claim the Advanced Manufacturing Investment Credit, a separate incentive administered by the U.S. Department of the Treasury and the Internal Revenue Service that provides a federal income tax credit for qualifying ca pital investments in a facility for which An effective assessment will analyze a given interventions technical feasibility and implementation. 0000000532 00000 n /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] The role that local governments can play in revenue generation will clearly depend on decisions about the overall system structure. /Meta58 47 0 R 7. US Census Bureau. >> /F7 42 0 R the enabling law in form of local government act 1997 (amended). To instill a culture of performance, organizations should set targets for net revenues and select key performance indicators (KPIs). /Meta40 35 0 R >> The share coming from property taxes fell from 22 percent of general revenue in 1977 to 17 percent in 1985, but since then property taxes as a share of general revenue have been relatively stable. Maintaining public support is critical to the longer-term viability of such efforts, and cities must create an attractive business climate. State and Local Finance Data: Exploring the Census of Governments, Gross Domestic Product, Third Quarter 2018 (Second Estimate); Corporate Profits, Third Quarter 2018 (Preliminary Estimate), Follow the Money: How to Track Federal Funding to Local Governments. What would and would not be taxed under a VAT? Once cities have identified their field of options, they must consider several questions before jumping into implementation: Which streams and interventions can generate the most revenues with a limited impact on stakeholders? /Tabs /S For cities and counties, property tax revenue makes up 61% of own-source tax revenuerevenue from taxes the local government leviesby far their largest tax source. 0000002023 00000 n In addition, to help gauge the likelihood and tenor of social acceptance prior to forging ahead with implementation, cities could consider conducting a citizen sentiment survey to understand how receptive residents might be to specific changes in fee structures and charges. >> "Follow the Money: How to Track Federal Funding to Local Governments." /GS7 17 0 R /StructParents 8 Meanwhile, revenue from sales taxes steadily increased from 5 percent to 7 percent between 1977 to 2017 (figure 2). Municipalities could increase service fees (such as those on parking and construction permits) as well as fines, taxes, and the cost of accessing city assets (such as beaches). (All sources of local government general revenue do not sum to 100 percent because of rounding.) HyTSwoc [5laQIBHADED2mtFOE.c}088GNg9w '0 Jb 2. 11 0 obj /XObject << Create new revenue streams. Would a national retail sales tax simplify the tax code? It also excludes revenues from government's "business-like" activities such as water, gas, electricity, and transit utilities; government-run liquor stores; and government-administered insurance trusts such as employee retirement, unemployment compensation, and workers compensation systems. From 2010 to 2016, for example, central government funding as the share of total municipal revenue fell by approximately 12 percent, on average, across all countries in the Organisation for Economic Co-operation and Development (OECD) The data was analyzed using simple percentage and frequency for primary data and content analysis for secondary data. /XObject << What tax incentives encourage alternatives to fossil fuels? The American Recovery and Reinvestment Act of 2009 created a sharp uptick in transfers from the federal government between 2009 and 2011, peaking at 25 percent of state and local revenues in 2010 and 2011, before falling back to 22 percent in 2012. /CS /DeviceRGB >> endobj The Local Government Act 462 of 1993 authorises and empowers the district assemblies to mobilise revenue in the form of rates, fees & fines, licences, rent, among others to help finance projects in their various areas of authority. >> Regarding dissipation, figure 4 shows the time series power curtailment of an integrated generation plant without energy storage. Perhaps the simplest and most straightforward approach across each of the four revenue streams would be to charge more. Tax as a financial charge, is the main source of revenue generation for any government. essential social services to the people. /GS7 17 0 R /Parent 2 0 R 2. Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. /StructParents 5 Local governments in Nigeria have developed over a number of years. What is carried interest, and how is it taxed? How did the TCJA affect the federal budget outlook? Local governments include county governments, municipalities, townships, special districts (such as water and sewage authorities), and school districts. /Contents 62 0 R %PDF-1.5 Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. endstream <>stream endobj >> /Meta78 65 0 R What are the consequences of the new US international tax system? McKinsey_Website_Accessibility@mckinsey.com. endobj 14 0 obj Please try again later. >> /CS /DeviceRGB /F1 20 0 R Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. /S /Transparency /Image85 72 0 R It is therefore recommended that these factors that affect administrative functions be addressed; staff salaries should be paid early; the little resources at hand should be utilized in building infrastructural facilities, and the constitutional laws and bye laws should be reviewed for proper understanding of local government autonomy, power and functions as the third tier of government. By 2050, 68 percent of the global population will live in urban areas. 3.5 Local government revenue sources by jurisdiction 7 3.6 Local government expenses by purpose 8 3.7 Taxation revenue share by sphere of government and source of revenue 8 3.8 Share of total taxation revenue by sphere of government over time 9 3.9 Vertical fiscal imbalance in Australia 10 4. These cities typically adopt one of two archetypes: an independent revenue monetization department that focuses on commercial aspects and acts as a strategic unit for generating revenues, or a commercial unit integrated into the finance department that is responsible for tracking progress of revenue targets. 5/27/2020. /Type /Page /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] (2009). The usual practice in this country (Nigeria) is that political parties and individual candidates often make Which tax provisions subsidize the cost of health care? xX8oANvfvV{9nv$&HZ /4WU|y Y[|)|EB;$Oy,x>_$x/ /F1 82 0 R 4. How might the taxation of capital gains be improved? << /Contents 67 0 R [/ICCBased 11 0 R] What are tax expenditures and how are they structured? How much does the federal government spend on health care? /F1 20 0 R % How does the tax exclusion for employer-sponsored health insurance work? >> % >> /F10 61 0 R Tracy Gordon, Richard C. Auxier, and John Iselin (2016), Governing with Tight Budgets; Long Term Trends in State Finances As such, federal transfers as a share of local general revenue will likely look different for these yearsbut Census has not yet published that data. 2023 Springer Nature Switzerland AG. /F5 40 0 R This exercise involves analyzing the citys revenue baseline to determine current revenue generation across all streams and then comparing revenue streams against benchmarks for peer cities to identify any gaps. 6. >> 3. /Meta64 58 0 R Social acceptance. And what is feasible to achieve? 4 0 obj /F2 21 0 R 10. Palgrave Macmillan, Cham. Allocating resource revenues directly to citizens may reduce poverty and improve natural resource revenue accountability, though it may also starve the government of revenues for public investments. If you would like information about this content we will be happy to work with you. What would the tax rate be under a national retail sales tax? !ODL 2}PE^eF}6m 0|A h%D|k[ What other countries use return-free filing? /Meta81 69 0 R >> 0000003348 00000 n The need for state and local governments to generate adequate revenue from internal sources has therefore become a matter of extreme urgency and importance. %PDF-1.4 How do the estate, gift, and generation-skipping transfer taxes work? /F2 21 0 R /Meta55 44 0 R /StructParents 7 /Image8 18 0 R n /, another reform of local government #as, established. %(zC]N"t~'ewd+*a[`.dP(wz)Vio+qjXvVmWHS%n}"GC3m*.#w+.T#p1f^HgC`|Mzcs,JX8/v>na,4t^}$$\X S:ds0{ws:yGu.%;x/\)F@!>od1v((EF|' Sales taxes (general and selective) provided local governments $124 billion (7 percent of general revenue) and individual income taxes accounted for $33 billion (2 percent). xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- /Type /Page >> 13 0 obj The principal aims of creating local governments were as follows: 1. >> 0v=.7&YP ?SfqZBEFowu8-RmHaav,Ax5dT# How receptive citizens and businesses are to a given intervention in a revenue stream can have significant impact on the interventions long-term viability. 1 0 obj 9 o"A\|h9MxgZ(wpMk UN==dN#R. The challenge is identifying and prioritizing the opportunities that will have the greatest impact and are relatively feasible. /Image73 63 0 R endobj How does the availability of tax-favored retirement saving affect national saving? Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. 14 0 obj >> /Font << trailer /F9 55 0 R How did the TCJA affect incentives for charitable giving? >> /Type /Page What was the experience with return-free filing in California? We have found that this effort has led to a year-over-year increase in municipal revenues of 30 percent. Abstract and Figures This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. 11 0 obj The largest state and local general own-source funds came from charges and property taxes (both 17 percent), followed by individual income taxes and general sales taxes (both 13 percent),and selective sales taxes (6 percent). /Meta53 50 0 R N')].uJr /F6 41 0 R These three dimensions can be further broken down into factors for evaluation (Exhibit 5). Fix the home. Do existing tax incentives increase homeownership? /XObject << A limited number of charges and taxes ensures higher social acceptance and minimal collection leakage. This intervention is typically applicable to any paper-based transactions or services, such as business license fees, construction permit fees, or land registration fees. /CS /DeviceRGB (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. /S /Transparency revenue generation still remains poor due to local government being unable to exploit revenue areas because of the interference of State Government in local government affairs. /F7 26 0 R 9evelopment is highly associated #ith, much revenue is needed to plan, execute and maintain infrastructures and facilities, developmental pro%ects li$e construction of accessible roads, building of public, schools, health care centers, construction of bridges among others are sources, generated from taxes, royalties, haulages, fines and, international governments. The revenue generation is not exceptional to :muahia North, Do not sell or share my personal information. << Catawba Publishing Company. >> 4, Government Finances. What are the major options for comprehensive tax reform? Urban-Brookings Tax Policy Center. n3kGz=[==B0FX'+tG,}/Hh8mW2p[AiAN#8$X?AKHI{!7. >> PubMedGoogle Scholar, Insitute of African Studies, Carleton University, Ottawa, Canada, 2022 The Author(s), under exclusive license to Springer Nature Switzerland AG, Ntiwunka, G., Ayodele, T.M. The Political Economy of Colonialism and Nation-Building in Nigeria, https://doi.org/10.1007/978-3-030-73875-4_17, Shipping restrictions may apply, check to see if you are impacted, https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government, Political Science and International Studies, Political Science and International Studies (R0), Tax calculation will be finalised during checkout. OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. All other taxesincluding corporate income taxes, hotel taxes, and business license taxesprovided $40 billion in revenue (2 percent). 4 0 obj How might the tax exclusion for employer-sponsored health insurance (ESI) be reformed? For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. Revenue: Sources of revenue to local and state governments in Nigeria (in) state and local government in Nigeria: The changing scene. Taxes provided 49 percent of state general revenues in 2019, including: Charges, such as tuition paid to a state university, payments to a public hospital, and tolls on highways, when combined, provided another 11 percent of state general revenues in 2019. (2006). Following the clear identification of interventions and opportunities, cities can set priorities based on social acceptance, economic impact, and ease of implementation. All major sources of revenue have grown in real dollars since 1977, with charges seeing the largest increase in percentage terms ($132 billion in 1977 to $575billion in 2019, or a 337 percent increase) and transfers seeing the largest increase in total dollars ($263 billion in 1977 to $762 billion in 2019, or a 189 percent increase). Impact on economy. Within this larger context, the ability of local governments to successfully and sustainably use revenue powers depends on an appropriate multi-dimensional constitutional/legal/ administrative framework. /Font << Performance meetings should be scheduled on a weekly basis to track revenue generation and build ownership. Hb``$WR~|@T#2S/`M. - 185.64.219.103. out of variations from the revenue generation capacities of component units. Development which is a necessity in every society can be achieved to a great extent with adequate resources. This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. What are municipal bonds and how are they used? What are inversions, and how will TCJA affect them? However revenue generation by communities dates back to 1986 when central government requested the local . Todaro, M. P. (2015). <> However, the state government transfer total includes indirect federal funds that are initially allocated to states. How would various proposals affect incentives for charitable giving? Furthermore, the funding that municipalities receive from other government entities is decreasing. What kinds of tax-favored retirement arrangements are there? /XObject << /Parent 2 0 R Based on option B; 72 respondents (38.3%) strongly agrees that lack of concentration on internal sources of revenue generation by the local government officials is a problem of local government Finance, 70 respondents . >> simply because of poor finances arising from ade8uate revenue generation drive. endobj /Meta54 51 0 R What is the role of monetary policy in alleviating economic downturns? /Resources << By doing so, the people's interest would be geared towards giving their maximum support to the local government which would lead to the development of the rural area? Lack of proper provision and maintenance of social amenities, lack of well-trained staff especially revenue staff and so on are some of the results of lack of proper funding of local government in Nigeria. /Type /Page /MediaBox [0 0 595.32 842.04] >> Why do low-income families use tax preparers? /Meta62 60 0 R City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list. Local governments collected $1.9 trillion in general revenues in 2019. As a result, local governments are continually forced to levying of non-property taxes and fees (Steiss et al, 2011,). /Type /Page >> We'll email you when new articles are published on this topic. The challenge of local government financing in developing countries State and Local Finance Data: Exploring the Census of Governments, How the COVID-19 Pandemic is Transforming State Budgets, State Tax and Economic Review 7 At the same time, most states place restrictions on local property taxation, with limits that fall into three main types: rate limits, assessment limits, and levy limits. 4 In Saudi Arabia, the Ministry of Municipal and Rural Affairs has a control unit that monitors the performance of regions and the regional government authorities that oversee municipalities. What are health reimbursement arrangements and how do they work? /Meta99 77 0 R /Meta42 32 0 R /Parent 2 0 R endobj /F10 61 0 R /Parent 2 0 R 10 /Resources << As city populations swell, municipal governments face increasing pressure from citizens and businesses to improve service delivery performance. Department of Political Science and Public Administration, PMB 4010, Babcock University, Ilishan-Remo, Ogun, Nigeria, You can also search for this author in /GS7 17 0 R /MediaBox [0 0 595.32 842.04] What can state and local sales taxes tell us about a national retail sales tax? Assets can include land monetization (such as land used by telcos for cell towers), appreciating land values, and commercial advertisements in public spaces, public markets, and shopping centers. /GS31 30 0 R << Miscellaneous sources, such as special assessments, provided 7 percent of state general revenue. The logic is that, in areas where the revenue capacity is high, a relative higher tax . >> Another 6percent of localgeneral revenue came from miscellaneous sources such as amounts received from the sale of property and interest from some investment securities. What is the Canadian experience with a VAT? What does it mean for a government program to be off-budget? In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. 2.1.2 Section 81 of the Local Government Act, 1997 (amended) allows Local Government to mobilise revenue in form thof fees and taxes as specified in the 5 schedule. 5 0 obj Key 2022 Takeaways. /Font << What is the difference between refundable and nonrefundable credits? /Meta59 53 0 R We also look into the future in an. To serve as an intermediary between government at the center and local communities. Revenue has been found to be nose diving from time to time due to the weakness in the control framework that exists in the public sector. Despite the numerous options available to generate more funding for city operations, elected officials must proceed carefully. In so doing, they impose some taxes and rates on these economic activities as a way of generating funds for their /Type /Group /Meta65 57 0 R Who bears the burden of a national retail sales tax? Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. Whats the difference between front-loaded and back-loaded retirement accounts? /CS /DeviceRGB n effective 'ocal -overnment system rests ma%orly on the availability of human, governments development. Revenue Generation in Local Government Areas (Problems and Prospects) Filed in Accounting Project Topics, Current Projects by TMLT Editorials on July 20, 2021 xo A>a#dkU(0 KJ@C2aOb4a&MoZ(K#YWa-SI{;E zubQ?$6 J&/oB50uvF>LO>Cw~N.1~,s%8#/A"akFu^6V07ST]hi/p4g8GtC? _X*O9H+CaB(ErQK]0K|d)F2t4a6ntHFcjdiD Our teams brought Axon to new heights in 2022 with the following major accomplishments: Strong financial results: In 2022, Axon delivered record revenue growth of 38% to $1.19 . /F9 55 0 R what are the major options for comprehensive tax reform variations from the revenue capacity high! In form of local government general revenue do not sum to 100 percent because of.... State and local communities the role of monetary policy in alleviating economic downturns KPIs ) how are used. Would a national retail sales tax simplify the local government revenue generation pdf code Nigeria have developed a... 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Any government of States: a Representative revenue SystemRepresentative Expenditure system approach, Fiscal Year 2012 Republic Nigeria! It work these fines would promote environmentally responsible behavior as well as on income sales. R the enabling law in form of local government act 1997 ( )! Mean for a surcharge of 40 percent of incremental revenues tax expenditures and how will TCJA incentives... The city Engineering standard fee list R < < what is the difference between carryover basis a. Of capital, this study will critically analyze the relationship between local government revenues and current challenges that local in... Plant without energy storage curtailed power was 963 MW, and school districts that pursue a practical to! Identifying and prioritizing the opportunities that will have the greatest impact and are relatively feasible period are strongly with! 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