When citizen expectations conflict with budgetary reality: Discontinuity between the public's demand for services and its willingness to pay taxes

The tension between demand for services and willingness to pay for those services, referred to here as tax–demand discontinuity, poses a dilemma for local government that will only intensify with growing fiscal constraints. This research is based on a survey of over 1800 citizens in Orange County, Florida, the county including Orlando, to develop a seven-position classification system to define the nature and extent of tax–demand discontinuity. Citizen demographic characteristics, perceptions of the economy and perceptions of government segmented by tax–demand discontinuity classifications are used to offer guidance to local government about opportunities for improving citizen–government relations.