Social Equity and Taxes

This course covers the theories, principles, and practices of local government public finance.  It focuses on the analysis of public revenue instruments including taxes, grants, and fees. The course examines how the burden of financing local services is distributed across socio-economic groups. It also explores the role of intergovernmental transfers in pursuing social equity in the way society pays for public services. Students become familiar with the system of fiscal federalism that overlapping state and local jurisdictions operate within.