Tax levy financing for local public health: Fiscal allocation, effort, and capacity

William Riley, Kimberly J. Gearin, Carmen D. Parrotta, Jill Briggs, M. Elizabeth Gyllstrom

Research output: Contribution to journalArticle

5 Citations (Scopus)

Abstract

Background Local health departments (LHDs) rely on a wide variety of funding sources, and the level of financing is associated with both LHD performance in essential public health services and population health outcomes. Although it has been shown that funding sources vary across LHDs, there is no evidence regarding the relationship between fiscal allocation (local tax levy); fiscal effort (tax capacity); and fiscal capacity (community wealth). Purpose The purpose of this study is to analyze local tax levy support for LHD funding. Three research questions are addressed: (1) What are tax levy trends in LHD fiscal allocation? (2) What is the role of tax levy in overall LHD financing? and (3) How do local community fiscal capacity and fiscal effort relate to LHD tax levy fiscal allocation? Methods This study focuses on 74 LHDs eligible for local tax levy funding in Minnesota. Funding and expenditure data for 5 years (2006 to 2010) were compiled from four governmental databases, including the Minnesota Department of Health, the State Auditor, the State Demographer, and the Metropolitan Council. Trends in various funding sources and expenditures are described for the time frame of interest. Data were analyzed in 2012. Results During the 2006-2010 time period, total average LHD per capita expenditures increased 13%, from $50.98 to $57.63. Although the overall tax levy increase in Minnesota was 25%, the local tax levy for public health increased 5.6% during the same period. There is a direct relationship between fiscal effort and LHD expenditures. Conclusions Local funding reflects LHD community priorities and the relative importance in comparison to funding other local programs with tax dollars. In Minnesota, local tax levy support for local public health services is not keeping pace with local tax support for other local government services. These results raise important questions about the relationship between tax levy resource effort, resource allocation, and fiscal capacity as they relate to public health spending in local communities.

Original languageEnglish (US)
Pages (from-to)776-781
Number of pages6
JournalAmerican Journal of Preventive Medicine
Volume45
Issue number6
DOIs
StatePublished - Dec 2013

Fingerprint

Taxes
Public Health
Health
Health Expenditures
United States Public Health Service
Healthcare Financing
Local Government
Resource Allocation
Demography
Databases

ASJC Scopus subject areas

  • Public Health, Environmental and Occupational Health
  • Epidemiology

Cite this

Tax levy financing for local public health : Fiscal allocation, effort, and capacity. / Riley, William; Gearin, Kimberly J.; Parrotta, Carmen D.; Briggs, Jill; Elizabeth Gyllstrom, M.

In: American Journal of Preventive Medicine, Vol. 45, No. 6, 12.2013, p. 776-781.

Research output: Contribution to journalArticle

Riley, William ; Gearin, Kimberly J. ; Parrotta, Carmen D. ; Briggs, Jill ; Elizabeth Gyllstrom, M. / Tax levy financing for local public health : Fiscal allocation, effort, and capacity. In: American Journal of Preventive Medicine. 2013 ; Vol. 45, No. 6. pp. 776-781.
@article{610e083949a24d33bbeb48f7897d8000,
title = "Tax levy financing for local public health: Fiscal allocation, effort, and capacity",
abstract = "Background Local health departments (LHDs) rely on a wide variety of funding sources, and the level of financing is associated with both LHD performance in essential public health services and population health outcomes. Although it has been shown that funding sources vary across LHDs, there is no evidence regarding the relationship between fiscal allocation (local tax levy); fiscal effort (tax capacity); and fiscal capacity (community wealth). Purpose The purpose of this study is to analyze local tax levy support for LHD funding. Three research questions are addressed: (1) What are tax levy trends in LHD fiscal allocation? (2) What is the role of tax levy in overall LHD financing? and (3) How do local community fiscal capacity and fiscal effort relate to LHD tax levy fiscal allocation? Methods This study focuses on 74 LHDs eligible for local tax levy funding in Minnesota. Funding and expenditure data for 5 years (2006 to 2010) were compiled from four governmental databases, including the Minnesota Department of Health, the State Auditor, the State Demographer, and the Metropolitan Council. Trends in various funding sources and expenditures are described for the time frame of interest. Data were analyzed in 2012. Results During the 2006-2010 time period, total average LHD per capita expenditures increased 13{\%}, from $50.98 to $57.63. Although the overall tax levy increase in Minnesota was 25{\%}, the local tax levy for public health increased 5.6{\%} during the same period. There is a direct relationship between fiscal effort and LHD expenditures. Conclusions Local funding reflects LHD community priorities and the relative importance in comparison to funding other local programs with tax dollars. In Minnesota, local tax levy support for local public health services is not keeping pace with local tax support for other local government services. These results raise important questions about the relationship between tax levy resource effort, resource allocation, and fiscal capacity as they relate to public health spending in local communities.",
author = "William Riley and Gearin, {Kimberly J.} and Parrotta, {Carmen D.} and Jill Briggs and {Elizabeth Gyllstrom}, M.",
year = "2013",
month = "12",
doi = "10.1016/j.amepre.2013.08.012",
language = "English (US)",
volume = "45",
pages = "776--781",
journal = "American Journal of Preventive Medicine",
issn = "0749-3797",
publisher = "Elsevier Inc.",
number = "6",

}

TY - JOUR

T1 - Tax levy financing for local public health

T2 - Fiscal allocation, effort, and capacity

AU - Riley, William

AU - Gearin, Kimberly J.

AU - Parrotta, Carmen D.

AU - Briggs, Jill

AU - Elizabeth Gyllstrom, M.

PY - 2013/12

Y1 - 2013/12

N2 - Background Local health departments (LHDs) rely on a wide variety of funding sources, and the level of financing is associated with both LHD performance in essential public health services and population health outcomes. Although it has been shown that funding sources vary across LHDs, there is no evidence regarding the relationship between fiscal allocation (local tax levy); fiscal effort (tax capacity); and fiscal capacity (community wealth). Purpose The purpose of this study is to analyze local tax levy support for LHD funding. Three research questions are addressed: (1) What are tax levy trends in LHD fiscal allocation? (2) What is the role of tax levy in overall LHD financing? and (3) How do local community fiscal capacity and fiscal effort relate to LHD tax levy fiscal allocation? Methods This study focuses on 74 LHDs eligible for local tax levy funding in Minnesota. Funding and expenditure data for 5 years (2006 to 2010) were compiled from four governmental databases, including the Minnesota Department of Health, the State Auditor, the State Demographer, and the Metropolitan Council. Trends in various funding sources and expenditures are described for the time frame of interest. Data were analyzed in 2012. Results During the 2006-2010 time period, total average LHD per capita expenditures increased 13%, from $50.98 to $57.63. Although the overall tax levy increase in Minnesota was 25%, the local tax levy for public health increased 5.6% during the same period. There is a direct relationship between fiscal effort and LHD expenditures. Conclusions Local funding reflects LHD community priorities and the relative importance in comparison to funding other local programs with tax dollars. In Minnesota, local tax levy support for local public health services is not keeping pace with local tax support for other local government services. These results raise important questions about the relationship between tax levy resource effort, resource allocation, and fiscal capacity as they relate to public health spending in local communities.

AB - Background Local health departments (LHDs) rely on a wide variety of funding sources, and the level of financing is associated with both LHD performance in essential public health services and population health outcomes. Although it has been shown that funding sources vary across LHDs, there is no evidence regarding the relationship between fiscal allocation (local tax levy); fiscal effort (tax capacity); and fiscal capacity (community wealth). Purpose The purpose of this study is to analyze local tax levy support for LHD funding. Three research questions are addressed: (1) What are tax levy trends in LHD fiscal allocation? (2) What is the role of tax levy in overall LHD financing? and (3) How do local community fiscal capacity and fiscal effort relate to LHD tax levy fiscal allocation? Methods This study focuses on 74 LHDs eligible for local tax levy funding in Minnesota. Funding and expenditure data for 5 years (2006 to 2010) were compiled from four governmental databases, including the Minnesota Department of Health, the State Auditor, the State Demographer, and the Metropolitan Council. Trends in various funding sources and expenditures are described for the time frame of interest. Data were analyzed in 2012. Results During the 2006-2010 time period, total average LHD per capita expenditures increased 13%, from $50.98 to $57.63. Although the overall tax levy increase in Minnesota was 25%, the local tax levy for public health increased 5.6% during the same period. There is a direct relationship between fiscal effort and LHD expenditures. Conclusions Local funding reflects LHD community priorities and the relative importance in comparison to funding other local programs with tax dollars. In Minnesota, local tax levy support for local public health services is not keeping pace with local tax support for other local government services. These results raise important questions about the relationship between tax levy resource effort, resource allocation, and fiscal capacity as they relate to public health spending in local communities.

UR - http://www.scopus.com/inward/record.url?scp=84887944819&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=84887944819&partnerID=8YFLogxK

U2 - 10.1016/j.amepre.2013.08.012

DO - 10.1016/j.amepre.2013.08.012

M3 - Article

C2 - 24237922

AN - SCOPUS:84887944819

VL - 45

SP - 776

EP - 781

JO - American Journal of Preventive Medicine

JF - American Journal of Preventive Medicine

SN - 0749-3797

IS - 6

ER -