Impact fees as a tool for revenue enhancement and diversification
Mitchell, Jane Patricia
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This dissertation analyzes the productivity and use of impact fees as a tool for revenue enhancement and diversification. Fiscal stress theory suggests that communities experiencing high debt, limited remaining tax capacity, tax limiting measures or a high net population growth rate, will access new revenues that are non-tax revenues. This study analyzes the productivity of the impact fee in relation to he debt, remaining tax capacity, tax limiting measures and growth rate in Florida counties. It reveals that though the fee is productive in several user counties, those counties with the highest per capita impact fee revenue are not necessarily the counties with high debt, less remaining tax capacity, the existence of a tax limiting measure or a high rate of growth. Implications of these findings are discussed.