I've scanned the footnotes and definitions for data for US local government finances, but can't figure out:
Do state and the federal govt. pay property taxes to local governments in the US? Or, do they pay a grant in lieu of property taxes (as in Canada), and if so, is it included under property tax revenues (as in Canada), or under intergovernmental transfer revenue? (I'm aware that District of Columbia is a special case.) There is currently a big campaign underway in Canada to give municipal governments more fiscal (and even constitutional!) power. It is usually motivated as necessary for cities to become more 'competitive' locations in the world market, especially as federal and provincial governments withdraw or download service responsibilities to local governments. The US is being cited as a **positive example** of the ability of (some) local governments to tax local income, sales, payroll, hotel rooms, etc., while in Canada local governments are (generally) restricted to taxing only real property. I'm trying the show that more fiscal power for individual local governments generally means more disparity in the public goods and services local governments provide. Thanks in advance to anyone who can help. Bill Burgess
