Race and Local Fiscal Systems

Description

Persistent racial disparities in wealth and income in the United States are closely tied to public policies, yet the field of public finance has largely overlooked the role of race. While tax policies are formally race-neutral, their design and implementation may produce racially disparate outcomes due to political, institutional, and historical factors. This study proposes a comprehensive analysis of how local tax systems vary across racial contexts in U.S. counties and municipalities over half a century. We examine whether changes in racial composition are associated with shifts in reliance on various revenue sources, including intergovernmental transfers, property taxes, sales taxes, income taxes, and user fees. Additionally, we analyze how racial segregation relates to the tax mix of jurisdictions. By systematically exploring the intersection of race and public revenue, this research aims to fill a critical gap in public finance literature and inform more equitable policy design.

Período	oct 24 2025
Título del evento	Association for Budgeting and Financial Management 37th Annual Conference
Tipo de evento	Conference
Ubicación	Atlanta, United States, GeorgiaMostrar en mapa
Grado de reconocimiento	International