Tax and Spending Effects of Municipal Enterprises: The Case of Florida Electric Utilities

UNCG Author/Contributor (non-UNCG co-authors, if there are any, appear on document)
Ruth H. DeHoog, Professor and Director of the MPA Program (Creator)
The University of North Carolina at Greensboro (UNCG )
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Abstract: This study tests the appropriateness of two competing hypotheses drawn from the public finance literature about the impact of municipal utility profits on local tax and spending patterns. By comparing data from cities that own their electric utilities to nonelectric cities, this research finds that neither city expenditures nor property tax rates are signifIcantly affected by the transfer of profits. The evidence suggests that the profits are used by cities with relatively weak tax bases to obtain revenues from tax-exempt institutions, homeowners, and nonresidents.

Additional Information

Public Budgeting and Finance 8 (Spring 1988): 48-57.
Language: English
Date: 1988
Municipal enterprises, City revenues, Utility profits, Tax, Expenditure effects, Florida Electric Utilities

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