Article by M. David Gelfand
Traditionally, most research on local government in Britain and the United States has focused upon structural reform and functional distribution, administrative organization, and legal relationships. These issues have also dominated the comparative literature. Several authors in the late 1960's and early 1970's argued that this structural-functional analysis undervalued the overtly political dimension of local government. They explored such questions as citizen participation, public accountability, and political interdependence between central and local government. More recently, the research emphasis on both sides of the Atlantic has shifted toward local government taxation and finance.
This article attempts to contribute to this process by describing and analyzing recent developments in municipal finance, primarily in Britain and the United States. These local government systems will be compared in the areas of revenue raising, expenditure patterns, and debt financing. The article will also consider fiscal relations between central government and local government in these two countries. Finally, it will suggest possible areas for future empirical research and make various policy recommendations.
About the Author
M. David Gelfand. Associate Professor, Tulane Law School. Visiting Associate Professor and Urban Affairs Director, Pace University Law School 1981-82. J.D. 1976, Columbia University Law School; M. Phil. 1974, Oxford University; B.A. 1971, Columbia University.
Citation
55 Tul. L. Rev. 651 (1981)