Local taxation in Georgia and Florida

Local governments have been forced to rely much more heavily on their own resources to perform their allocation function, as well as to facilitate infrastructure development. This article is a comparative study of the efforts of local governments in two bordering states to develop strategies for financing infrastructure and to provide the normal maintenance operation (M/O) functions. It argues that in view of the disproportionate share of resources (particularly, tax revenues and political authority) local governments, with least of these resources, must be given the flexibility to meet the higher costs of managing local governments.