Powerful cities? Limits on municipal taxing authority and what to do about them

    Research output: Contribution to journalArticle

    4 Citations (Scopus)

    Abstract

    Cities are once again on the rise and have become the site of major public debates, from income inequality and immigration policy to where and how Americans should live. While municipal leaders are often eager to fill the void in political leadership left by Congress and state elected officials, they are often hamstrung by state home rule laws, which define the powers states grant to municipalities. These laws limit, among other things, municipal taxing authority. Recently, local government scholars have wrestled with whether and how to grant municipalities more fiscal authority, but such scholarship has not provided a unified theory of municipal taxing authority. This Article considers in detail whether and how to expand city taxing authority. It argues that state law should grant municipal governments “presumptive taxing authority.” This presumptive taxing authority would parallel municipal regulatory authority and be similarly subject to state preemption law. Such reform would open the door to more municipal revenue innovation, while ensuring that the state can vindicate its weighty policy interests.

    Original languageEnglish (US)
    Pages (from-to)292-343
    Number of pages52
    JournalNew York University Law Review
    Volume91
    Issue number2
    StatePublished - May 1 2016

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    state law
    municipality
    fiscal authorities
    regulatory authority
    Law
    political leadership
    immigration policy
    revenue
    leader
    innovation
    income
    reform

    ASJC Scopus subject areas

    • Law

    Cite this

    Powerful cities? Limits on municipal taxing authority and what to do about them. / Scharff, Erin.

    In: New York University Law Review, Vol. 91, No. 2, 01.05.2016, p. 292-343.

    Research output: Contribution to journalArticle

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