/Tabs /S /F2 21 0 R How accurate are long-run budget projections? What are tax expenditures and how are they structured? 3. As presently contained in the 1999 constitution, local governments receive 20 percent of the federation account. Based on option B; 72 respondents (38.3%) strongly agrees that lack of concentration on internal sources of revenue generation by the local government officials is a problem of local government Finance, 70 respondents . /ExtGState << /F1 20 0 R 2018. But, communities are still facing a numerous difficulties in access to basic goods and services from local governments Authorities (Pradeep, 2011). What options would increase federal revenues? How does the tax system subsidize child care expenses? /F1 20 0 R /Image85 72 0 R /Resources << Please email us at: 68% of the world population projected to live in urban areas by 2050, says UN, United Nations Department of Economic and Social Affairs, May 16, 2018, un.org. 0000002023 00000 n /Image8 18 0 R How do state and local individual income taxes work? What is the difference between refundable and nonrefundable credits? Please try again later. %PDF-1.5 /Image8 18 0 R Whats the difference between front-loaded and back-loaded retirement accounts? Three local government officials were also interviewed. /ExtGState << Who would qualify for return-free filing? To serve as the third tier of government through #hich appropriate services and, development are made in response to the #ishes of local community through their, &. The State's own budgetary issues have put a major strain on local government budgets across Illinois. Global Journal of Management and Business Research Administration and Management, 13(4), 1226. Hence the various sources of local government finance have become very crucial in order to foster development at all levels of governance. In 2020 and 2021, Congress transferred a large amount of funds to local governments as part of the CARES Act, the Coronavirus Response and Relief Supplemental Appropriations Act (part of the December 2020 omnibus bill), and the American Rescue Plan. GRIN Verlag. n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. What tax incentives encourage energy production from fossil fuels? >> Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County,. (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. /Parent 2 0 R <>>> /F5 24 0 R Furthermore, technological advancements can aid increased surveillance. Hb``$WR~|@T#2S/`M. 2 0 obj The data was analyzed using simple percentage and frequency for primary data and content analysis for secondary data. /F4 23 0 R Financing Local Governments: Exploiting the potential of local revenue Introduction Local governments are constitutionally empowered to control, regulate and also raise revenues from activities in their jurisdiction. What kinds of tax-favored retirement arrangements are there? /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] What are dynamic scoring and dynamic analysis? <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> However, the state government transfer total includes indirect federal funds that are initially allocated to states. AMA is one of the most resourced MMDAs What are the options for taxing wealth transfers? incentive from a state or local government and are encouraged to claim the Advanced Manufacturing Investment Credit, a separate incentive administered by the U.S. Department of the Treasury and the Internal Revenue Service that provides a federal income tax credit for qualifying ca pital investments in a facility for which Fajobi, O. F. (2010). >> In Finland, for example, fines for speeding are broadly linked to the income of violators and how far over the speed limit they were traveling when caught. /Length 5747 Some are widely practiced, while others represent emerging and innovative options for city governments to pursue. endobj The Local Government Act 462 of 1993 authorises and empowers the district assemblies to mobilise revenue in the form of rates, fees & fines, licences, rent, among others to help finance projects in their various areas of authority. Hassan, M. M. (2011). How receptive citizens and businesses are to a given intervention in a revenue stream can have significant impact on the interventions long-term viability. Why do low-income families use tax preparers? 12 0 obj Following the clear identification of interventions and opportunities, cities can set priorities based on social acceptance, economic impact, and ease of implementation. <> /Meta39 39 0 R Lucy Dadayan (reports are updated quarterly), Surveying State Leaders on the State of State Taxes /Parent 2 0 R /Type /Page >> Livingstone, K. (2008). There is no one route that cities can or should take to boost revenues. /F1 82 0 R A review of revenue generation in Nigeria local government: A case study of Ekiti State. With initial adjustments for relevance and size of potential revenue impact, cities can select the most promising streams as revenue generators. >> <> /StructParents 7 2.1.3 Sections 31 and 32 of the Local Government Financial and Accounting Regulations 2007 /Im2 19 0 R In 2020 and 2021, Congress transferred a large amount of funds to state governments as part of the CARES Act, the Coronavirus Response and Relief Supplemental Appropriations Act (part of the December 2020 omnibus bill), and the American Rescue Plan. Cover cost to serve where possible. 7. (2016). /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] % Therefore, the following three areas should be examined: In addition, the city should refer back to the results of the citizen sentiment survey conducted during the preparatory stage to help inform the assessment of social acceptance. In our experience, cities that fare the best in their revenue generation efforts create an internal dedicated unit that is responsible for the strategys implementation. The Political Economy of Colonialism and Nation-Building in Nigeria, https://doi.org/10.1007/978-3-030-73875-4_17, Shipping restrictions may apply, check to see if you are impacted, https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government, Political Science and International Studies, Political Science and International Studies (R0), Tax calculation will be finalised during checkout. The Federal government appointed Consultants/ Monitoring agents on Value Added Tax (VAT) and Withholding Tax (WHT) in the Oil Industry. 1. >> /F3 84 0 R /F7 42 0 R endobj >> /XObject << Gordon, Tracy. What tax incentives encourage alternatives to fossil fuels? 6. /Image73 63 0 R Cities could also revise their pricing models by using differentiating factors specific to each revenue lever. /StructParents 4 How does the federal budget process work? 1 0 obj In addition, elected officials must strike a tricky balance between raising taxes and fees and maintaining public support. The need for state and local governments to generate adequate revenue from internal sources has therefore become a matter of extreme urgency and importance. /Meta54 51 0 R The challenge of local government financing in developing countries From 2010 to 2016, for example, central government funding as the share of total municipal revenue fell by approximately 12 percent, on average, across all countries in the Organisation for Economic Co-operation and Development (OECD) If the use tax is not paid, the refund will be reduced by the amount of use tax determined to be due. How does the deduction for state and local taxes work? These meetings serve as a way to monitor progress and enable proper implementation. On the other hand, if the state collects a tax imposed by local governments, the collection and distribution to the imposing local governments is treated as an agency transaction; that is, the receipts are reported entirely as tax revenue of the local governments and not as either a state tax or state intergovernmental expenditure. >> 2. The revenue generated is utilized by states and its functional departments for meeting the expenditures on infrastructure, public transportation, sanitation, legal systems, public safety, education, health care systems, military . Service fees. /Meta50 52 0 R Ayodele, I. O., & Sunday, A. E. (2009). <>>> What did the 200810 tax stimulus acts do? 2. Uhunmwuangho, S. O., & Aibieyi, S. (2013, July). Last, municipalities could increase revenues by implementing higher fees for faster processing times or better service. >> Agu (2010) examined the . Revenue from charges, fees, and miscellaneous sources increased from 15 percent to 23 percent in 1985 and has remained roughly at that level since then (figure 2). The reforms #hich gave recognition to, the local level #ere ta$en care of. /S /Transparency 3.16.1 Introduction. !ODL 2}PE^eF}6m 0|A h%D|k[ Impact on economy. /Font << Nicole Badstuber, London congestion charge has been a huge success. Most cities have yet to unlock the full potential of their existing revenue sources, let alone tap into new streams. Aravind Boddupalli, Tracy Gordon, and Lourdes German (2021), State and Local Government Revenues and Racial Disparities /MediaBox [0 0 595.32 842.04] >> All dates in sections about revenue reference the fiscal year unless stated otherwise. /F4 23 0 R /Image8 18 0 R Regarding dissipation, figure 4 shows the time series power curtailment of an integrated generation plant without energy storage. The contribution of property taxes to general revenue declined from 34 percent in 1977 to 30 percent in 1979, fell to a low of 27 percent in 2000, then returned to 30 percent in recent years. Municipalities often levy charges and taxes on property owners as well as on income, sales, and other transactions. Rakson Nigeria Ltd. Okotoni, O. An effective assessment will analyze a given interventions technical feasibility and implementation. What tax incentives exist for higher education? Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. /Meta81 69 0 R Charges and miscellaneous fees, such as water, sewerage, and parking meter fees collected by municipal or county governments, provided $385 billion (23 percent of local general revenue). To serve as an intermediary between government at the center and local communities. /XObject << /S /Transparency What is the Low-Income Housing Tax Credit and how does it work? Revenue generation is the main source of income to the Federal, State and local Governments. >> A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. 9evelopment is highly associated #ith, much revenue is needed to plan, execute and maintain infrastructures and facilities, developmental pro%ects li$e construction of accessible roads, building of public, schools, health care centers, construction of bridges among others are sources, generated from taxes, royalties, haulages, fines and, international governments. What is the experience of other countries with national retail sales taxes? /ExtGState << Olaoye, C. O., Taiwo, O. /F4 85 0 R Local governments in Nigeria have developed over a number of years. 3.5 Local government revenue sources by jurisdiction 7 3.6 Local government expenses by purpose 8 3.7 Taxation revenue share by sphere of government and source of revenue 8 3.8 Share of total taxation revenue by sphere of government over time 9 3.9 Vertical fiscal imbalance in Australia 10 4. Cities that successfully cultivate a mixture of actions can dramatically improve their fiscal health and improve services for their residents. How do US corporate income tax rates and revenues compare with other countries? /S /Transparency University of Lagos Press. China Constitution of Federal Republic of Nigeria (1999). Each time, the city brought in $7 million to $9 million in revenue. Two Decades in Effect: Volume-Based Waste Fee System in South Korea, Ministry of Environment, South Korea, January 2016. <> In 2013, Seoul introduced a volume-based food waste disposal charge that succeeded in reducing its daily food waste significantly. 68% of the world population projected to live in urban areas, un.org. https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government. What types of nonemployer-sponsored retirement savings accounts are available? Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County, Newsday, June 10, 2018, newsday.com. /GS7 17 0 R <> 14 0 obj How might low- and middle-income households be encouraged to save? /CS /DeviceRGB /F1 20 0 R /CS /DeviceRGB Which tax provisions subsidize the cost of health care? Beyond central government funding, the primary revenue streams for municipal governments are service fees, fines, taxes, and assets such as buildings and properties. /Producer (iText 1.3 by lowagie.com \(based on itext-paulo-153\)) How would the tax system need to change with return-free filing? How might the tax exclusion for employer-sponsored health insurance (ESI) be reformed? Professional Import Duties Administrators >> /Font << /F9 55 0 R /GS31 30 0 R /F1 20 0 R fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. /Parent 2 0 R What are the major options for comprehensive tax reform? Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. simply because of poor finances arising from ade8uate revenue generation drive. /Type /Group What is foreign-derived intangible income and how is it taxed under the TCJA? To instill a culture of performance, organizations should set targets for net revenues and select key performance indicators (KPIs). What is the effect of a lower tax rate for capital gains? Within this larger context, the ability of local governments to successfully and sustainably use revenue powers depends on an appropriate multi-dimensional constitutional/legal/ administrative framework. >> Economic development in the Third World (12th ed.). Who bears the burden of the corporate income tax? Prior to the 2011 state income tax increase local governments received a 10.0% share of the income tax revenue. 5/27/2020. /F2 83 0 R In 2019 inflation adjusted-dollars, combined state and local general revenue increased from $1.2 trillion in 1977 to $3.5 trillion in 2019, or a 188 percent increase. /Image8 18 0 R /Meta42 32 0 R As such, federal transfers as a share of state general revenue will likely look different for these yearsbut Census has not yet published that data. For instance, some cities have implemented a refundable deposit for beverage containers to encourage recycling or sought to enhance public safety by issuing speeding tickets to motorists. What is the tax treatment of college and university endowments? /Type /Page Some of the commissions include Phillipson Commission of 1946, Hicks-Phillipson Commission of 1950, . Fatile, J., Majekodunmi, A., Oni, A., & Adejuwon, D. (2013). The principal aims of creating local governments were as follows: 1. >> To meet rising expectations for service delivery amid tight budgets, municipal governments must increase revenues from existing sources as well as create new revenue streams. << How did the TCJA change the standard deduction and itemized deductions? How did the TCJA affect tax expenditures? /Parent 2 0 R How do state earned income tax credits work? Learning theories: Their influence on teaching methods. /GS7 17 0 R The potential effect on electricity prices is discussed in the Additional Comments section below. What is the difference between a tax-exclusive and tax-inclusive sales tax rate? /Meta64 58 0 R /F10 61 0 R What are Roth individual retirement accounts? 4 0 obj /F2 21 0 R What are itemized deductions and who claims them? endobj PubMedGoogle Scholar, Insitute of African Studies, Carleton University, Ottawa, Canada, 2022 The Author(s), under exclusive license to Springer Nature Switzerland AG, Ntiwunka, G., Ayodele, T.M. How large are the tax expenditures for retirement saving? x]s63|:oNg$8Sw}hKM7?.~Vb@g6v|Y,j]w2_~yv6IDltsLDI%:nCSq251Le,qGO2-y5E 6X6> iq#"K%J3#GfF/_F ?V]pq^Te%&zuD`~>EgFY3c87Hlt9@)Ov?"c" @]TLlJaZg=40P//^E5uTxR4nhs7=pOCezQ&6.6+`,^M:|"T|m|'wo'Sc^e~abN77`& 8E9"m @}_6l?\Lzw]$1%gVv!CBJi`UY! Concept Publications. Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. /Type /Group /Image97 76 0 R This exercise involves analyzing the citys revenue baseline to determine current revenue generation across all streams and then comparing revenue streams against benchmarks for peer cities to identify any gaps. 4. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /MediaBox [0 0 595.32 842.04] Urban Institute, Brookings Institution, and individual authors, 2022. . /Font << What policy reforms could simplify the tax code? Diesel fuel used in processing, manufacturing, refining, generating electricity, irrigation or farming, or by any hospital may Other strategies, such as payment plans, can also reduce leakage and increase collections. <>stream /Tabs /S What is the difference between zero rating and exempting a good in the VAT? What is the tax treatment of charitable contributions? nQt}MA0alSx k&^>0|>_',G! \\jG*"ktVJE What is the Canadian experience with a VAT? University Press. Global Journals Inc. (USA). the federal and state governments in Nigeria to boost revenue generation under a programme known as the Accelerated Revenue Generation (ARG) Programme. The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. << INTRODUCTION Nigeria is a sovereign nation. It is very important especially for developing countries because in developing . /XObject << What are the consequences of the new US international tax system? Who bears the burden of a national retail sales tax? endobj What is the role of monetary policy in alleviating economic downturns? This can be accomplished through moves that wont adversely affect public opinion or a citys competitiveness in attracting businesses and economic development. stream What was the experience with return-free filing in California? /F6 41 0 R Our teams brought Axon to new heights in 2022 with the following major accomplishments: Strong financial results: In 2022, Axon delivered record revenue growth of 38% to $1.19 . Social acceptance. Lucy Dadayan and Kim Rueben (2021), More Than Fines and Fees: Incorporating Equity into City Revenue Strategies Download chapter PDF Introduction. >> >> /Meta51 48 0 R endobj Anyone you share the following link with will be able to read this content: Sorry, a shareable link is not currently available for this article. <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 11 0 R 16 0 R 19 0 R 22 0 R 23 0 R] /MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Developing countries revenue growth is hampered by a . Furthermore, the funding that municipalities receive from other government entities is decreasing. /Type /Group /Image8 18 0 R What types of federal grants are made to state and local governments and how do they work? Bundle charges. By 2050, 68 percent of the global population will live in urban areas. This charge generates more than $100 million in revenue each year. As such, federal transfers as a share of local general revenue will likely look different for these yearsbut Census has not yet published that data. 3. << /XObject << What are health reimbursement arrangements and how do they work? >> 7 At the same time, most states place restrictions on local property taxation, with limits that fall into three main types: rate limits, assessment limits, and levy limits. In general, this intervention represents the horizon for innovation across all revenue streams. >> Revenue generation is the main source of income to the Federal, State and local Governments. All revenue data are from the US Census Bureaus Annual Survey of State Government Tax Collections. /Meta57 46 0 R As a local government leader, you're pressed to keep up with the immediate needs of your community during the COVID-19 crisis. /CS /DeviceRGB /F2 21 0 R Much of the change in local government revenue relative to the economy resulted from increasing and decreasing transfers from federal and state governments. N A new tax on plastic would raise revenues and also benefit the environment. >> How would various proposals affect incentives for charitable giving? 68% of the world population projected to live in urban areas by 2050, says UN, United Nations Department of Economic and Social Affairs, May 16, 2018, un.org. Something went wrong. responsibilities in the federation. state and local government with a recommendation that conscious effort be made to allocate more revenues to states and local governments. The authentic confucius: A life of thought and politics. Cities could also increase value from unused land plots through monetizing them either as lease contracts or through other more innovative publicprivate partnership structures, such as joint development agreements or joint ventures (Exhibit 4). Public administration: Theory, analysis and application. This was localities largest single source of tax revenue. In Saudi Arabia, the Ministry of Municipal and Rural Affairs has a control unit that monitors the performance of regions and the regional government authorities that oversee municipalities. /Meta55 44 0 R /CS /DeviceRGB What are state rainy day funds, and how do they work? /Meta77 66 0 R What characteristics make fiscal stimulus most effective? Meanwhile, revenue from sales taxes steadily increased from 5 percent to 7 percent between 1977 to 2017 (figure 2). What is the TCJA base erosion and anti-abuse tax and how does it work? >> What is the schedule for the federal budget process? hv-oRv9[Plq ?#o-.mOqi@}Fdl(d]i&y-tIT>=#'K/+EmKO+pe>"J*#9(tG_0Yb,UfR`En`o7So^ Although local government revenue was about the same relative to gross domestic product in 1977 (8.6 percent) and 2017 (8.7 percent), it has fluctuated over the period (figure 3). >> /Type /Group Meanwhile, individual income taxes have also increased as a percentage of state and local general revenue, providing 10 percent in 1977 and 13 percent in 2019. What is the new markets tax credit, and how does it work? What are the major federal excise taxes, and how much money do they raise? endobj azA/u|,j[^#R"US&HwksN$} YVbh Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. Washington DC: Urban Institute. . << A simulation of 8,760 h year-round was performed for the provincial market containing the integrated generation plant without energy storage. Since residents often react negatively to actions that increase the cost of living, efforts to raise revenue through additional fees and taxes can be considered more acceptable when they also have a perceived public benefit. 2023 Springer Nature Switzerland AG. A., & Adewoye, J. O. (2009). /Type /Group Today, the LGDF receives only 6.06% of total personal income tax the state receives, a reduction . We strive to provide individuals with disabilities equal access to our website. <>stream /Resources << The following steps provide a structured process for cities to determine a tailored and effective solution, taking into account the distinctive characteristics of each city. 11. Meanwhile, housing-program transfers are about 40 percent of federal transfers to local governments. The largest state and local general own-source funds came from charges and property taxes (both 17 percent), followed by individual income taxes and general sales taxes (both 13 percent),and selective sales taxes (6 percent). What are the drawbacks of return-free filing? State and local governments collected a combined $3.5 trillion of general revenues in fiscal year 2019. The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . Tracy Gordon, Richard C. Auxier, and John Iselin (2016), Governing with Tight Budgets; Long Term Trends in State Finances 6 2 0 obj Local government administration in Nigeria: A comparative perspective. Gross Domestic Product, Third Quarter 2018 (Second Estimate); Corporate Profits, Third Quarter 2018 (Preliminary Estimate).. On what do economists agree and disagree about the effects of taxes on economic growth? What is the Medicare trust fund, and how is it financed? 5 0 obj 9. However, the composition of tax revenue has changed somewhat. /ExtGState << /Resources << What tax incentives exist to help families save for education expenses? /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Contents 62 0 R n3kGz=[==B0FX'+tG,}/Hh8mW2p[AiAN#8$X?AKHI{!7. Transfers fell from 1977 through most of the 1980s but increased slowly though the 1990s. /Parent 2 0 R 0000000016 00000 n Once cities have identified their field of options, they must consider several questions before jumping into implementation: Which streams and interventions can generate the most revenues with a limited impact on stakeholders? Chin, A.-P. (2007). Before cities can begin to optimize their revenues, they must first compile an inventory of existing revenue streams. /CS /DeviceRGB How do taxes affect the economy in the short run? x- [ 0}y)7ta>jT7@t`q2&6ZL?_yxg)zLU*uSkSeO4?c. R -25 S>Vd`rn~Y&+`;A4 A9 =-tl`;~p Gp| [`L` "AYA+Cb(R, *T2B- Edogbanya, A., & Sule, J. G. (2013). What are the tax benefits of homeownership? /Font << As a result of these twin trends, a majority of the municipalities around the world are struggling to increase revenues while facing structural budget shortfalls that threaten service delivery and quality. What are the sources of revenue for the federal government? /XObject << Norton Francis and Frank Sammartino (2015). 9 o"A\|h9MxgZ(wpMk UN==dN#R. US Department of Commerce, Bureau of Economic Analysis. What transition rules would be needed for a national retail sales tax? In 2019, transfers from the federal government provided 22 percent of combined state and local general revenues. /Type /Page As an alternative to benchmarking, cities could also determine the cost of services and then establish a cost-plus pricing model to generate additional revenues. 10 0 obj This unit has several responsibilities. /Meta25 33 0 R To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. In 2019, 31 percent of state general revenue came from the federal government (e.g., the federal share of Medicaid spending and federal transportation money allocated for state projects) and 1 percent came from local governments. Babcock University Press. In addition, to help gauge the likelihood and tenor of social acceptance prior to forging ahead with implementation, cities could consider conducting a citizen sentiment survey to understand how receptive residents might be to specific changes in fee structures and charges. 1 0 obj How do state and local severance taxes work? City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. D$IOS|O+kJp> endobj Simple, Fair, and Pro-Growth: Proposals to Fix Americas Tax System, Report of the Presidents Advisory Panel on Federal Tax Reform, November 2005, The Moment of Truth: Report of the National Commission on Fiscal Responsibility and Reform, December 2010, Debt Reduction Task Force, Restoring Americas Future, Bipartisan Policy Center, November 2010, The Tax Reform Act of 2014: Fixing Our Broken Tax Code So That It Works for American Families and Job Creators, House Ways and Means Committee, The Graetz Competitive Tax Plan, Updated for 2015. I. I. ntroduction /Meta58 47 0 R stream What is carried interest, and how is it taxed? Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. << >> /S /Transparency Local Effect: Beginning FY 2024, revenues potentially decrease for local governments that own and operate facilities that use the energy sources removed from the RPS, as discussed below. They provided 22 percent of state and local general revenues in 1977, dropped to a low of 16 percent in 1989, and returned to 22 percent in 2003. What did the American Taxpayer Relief Act of 2012 do? Google Scholar. We'll email you when new articles are published on this topic. /CS /DeviceRGB Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. The American Recovery and Reinvestment Act of 2009 created a sharp uptick in transfers from the federal government between 2009 and 2011, peaking at 25 percent of state and local revenues in 2010 and 2011, before falling back to 22 percent in 2012. Catawba Publishing Company. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] To serve as the third tier of government through which appropriate services and development are made in response to the wishes of local community through their representatives. 5 %PDF-1.4 A 2016 study conducted by the Australia Institute concluded that the Finnish model would yield a 12 percent increase on average in the value of fines issued by five states in Australia. /Meta99 77 0 R /StructParents 5 V)gB0iW8#8w8_QQj@&A)/g>'K t;\ $FZUn(4T%)0C&Zi8bxEB;PAom?W= <> The survey research design was adopted for this study, with 414 staff of Ikorodu local government area as the population of the study. >> /F2 21 0 R Revenue generation in Nigeria local governments is principally derived from tax. /Type /Page [/ICCBased 11 0 R] /CreationDate (D:20131230000155+10'00') /Meta40 35 0 R essential social services to the people. 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