Regional Tax Planning

Communities around the world are trying to deal with issues related to changing tax bases - either from shrinkage, growth, or population shifts. There are a number of communities that have come up with regional tax sharing models to deal with the issues.

Here are links to information about several of those regions

• Georgia State University Study
  • Alternate Models of Local Tax Base Sharing
  • Two Examples: Virginia and Minnesota
• Portland Oregon Region
• Minnesota Statutes
• Sacramento California Amended Senate Bill
• Wisconsin
  • Tax Base Sharing Model
  • Analysis
• Worcestor Mass - Municipalities Organized for Regional Effectiveness

Experts have differing opinions about the solutions

• American Planning Association
• WorldBank Tax Harmonization paper
• Regional Tax Base Sharing - New Rules
• NAIOP - Regional Tax Base or Revenue Sharing

Books that cover the subject

• The Hometown Advantage
• Metropolitics: A Regional Agenda for Community and Stability

Like all resources on the Internet, please be sure that you understand the particular agenda of the authors - of both the web sites and the books.  That way you can formulate better, more informed opinions.

DRR 8/12/2003