A Smart Growth Bibliography:

Fiscal Impacts

Altschuler, Alan A. and Jose A Gomez-Ibanez, with Arnold M. Howitt. Regulation for Revenue: The Political Economy of Land Use Exactions, The Brookings Institution, Washington, DC and The Lincoln Institute of Land Policy, Cambridge, Massachusetts.
Summary: The chapter discusses analytic problems in conventional, predominantly pre-1980 fiscal impact analyses, which often concluded that development pays its own way. Issues discussed include exclusion of capital costs, focus on average instead of marginal costs, and problems in the determination of the baseline. The authors provide two examples of how different approaches to fiscal impact studies can yield different results by examining competing studies conducted in Montgomery County, Maryland, and San Francisco, California, respectively. Chapter from book (20 pages).

Black, J. Thomas and Rita Curtis. The Local Fiscal Effects of Growth and Commercial Development Over Time, Urban Land, January 1993, pp. 18-21.
Summary: Brief article that explores the question of whether growth pays for itself by reviewing several studies. The authors focus on the short-comings of standard fiscal impact analysis that do not consider the interdependence of land uses over time. Journal article (4 pages).

Burchell, Robert W. et al. Development Impact Assessment Handbook, the Urban Land Institute, 1994. With Development Impact Assessment Model.
Summary: The electronic model uses a combination of user provided inputs, national multipliers, and model calculations to evaluate the impacts of a new development. Impacts considered include: market; social; environmental; economic; fiscal; traffic; and shared infrastructure. The Handbook explains development impact analyses in general, provides examples, and gives instructions on how to use the electronic model. Handbook (326 pages) and Model on 3.5" diskette (Lotus 1-2-3 and Excel versions).

Burchell, Robert W. and David Listokin. Fiscal Impact Analysis: A Manual and Software for Builders and Developers, NAHB, Land Development Services Dept., Washington, DC, 1991.
Summary: Software package that determines bottom-line impacts of project proposals, zoning changes, and land-use rules. Manual and related computer software.

Burchell, Robert W. and David Listokin. Land, Infrastructure, Housing Costs and Fiscal Impacts Associated with Growth: The Literature on the Impacts of Sprawl versus Managed Growth, 1995.
Summary: Burchell and Listoken describe the incentives for and consequences of sprawling development, both residential and non-residential. Several studies are briefly reviewed that have attempted to estimate the infrastructure costs of development. (25 pages)

Burchell, Robert W., et al. The New Practitioner's Guide to Fiscal Impact Analysis, Center for Urban Policy Research, Rutgers University, New Brunswick, NJ, 1985.
Summary: The handbook provides post-1980 multipliers for projecting households and school children by single-family unit, garden condominium, townhouse, high-rise apartment, mobile homes, and duplex/triplex/quadruplex structures. Handbook (82 pages).

Canter, Larry, et al. Impact of Growth: A Guide for Socio-Economic Impact Assessment and Planning, Lewis Publishers, Inc., Chelsea, MI, 1986.
Summary: Delineation of a systematic approach which can be used in addressing potential socio-economic impacts resulting from major development projects. A step-by-step guide including factors and examples with emphasis on the project level. Book - Impact Assessment Model (533 pages).

Dougharty, Laurence, Sandra Tapella, and Gerald Sumner. Municipal Service Pricing: Impact on Fiscal Position. Santa Monica, Calif.: Rand. 1975.
Summary: Estimates the costs of expected growth in Gilroy, California under three alternative scenarios: compact, scatteration, and leapfrog.

Duncan, James and Associates. The Search for Efficient Urban Growth Patterns: A Study of the Fiscal Impacts of Development in Florida, presented to the Governor's Task Force on Urban Growth Patterns and the Florida Department of Community Affairs, July 1989.
Summary: The study was conducted to identify the public service costs of land development patterns in Florida, as represented by eight case study areas, and the savings which could result from the adoption of policies, regulations and other public actions designed to reduce the amount of sprawling, inefficient development. Report (147 pages plus extensive technical appendices).

DuPage County Regional Planning Commission. Impacts of Development on DuPage County Property Taxes. Wheaton, Ill. 1991.
Summary: Measurement of the empirical relationship between both residential and nonresidential growth rates, the cost of providing local services, and the accompanying increases in local property taxes. The study is not a typical impact assessment study but uses a multiple regression analysis with an equation in the form of a production function. Report (12 pages) and six sections of comments by different interest groups and public citizens.

Economic & Planning Systems, Inc. San Jose 2020 General Plan Update, Fiscal Impact Analysis - Final Report, prepared for the City of San Jose, April 1993.
Summary: The study evaluates the fiscal implications of three alternative land use scenarios. The fiscal analysis estimates the annual service costs and corresponding revenues generated by future land uses under the different scenarios. The community facilities analysis compares infrastructure or capital facilities requirements under each alternative with potential funding sources. Report (77 pages plus appendices).

Frank, James E., The Costs of Alternative Development Patterns: A Review of the Literature, ULI - The Urban Land Institute, Washington, DC, 1989
Summary: Frank reviews nine studies that have attempted to estimate the costs of alternative development patterns. In addition, a single summary table is generated indicating the capital and operating costs associated with various residential densities, locations, and housing types. Literature review and analysis (46 pages).

Gray, Robert J., and Joanne Dann. Development in Wright County, Minnesota: The Revenue/Cost Relationship. Washington, DC: Resource Management Consultants, Inc. April 3, 1989.
Summary: Assessment of the revenues and costs associated with various development densities. The study highlights the cost/revenue relationship of growth near existing infrastructure and of development in rural areas lacking infrastructure. Study - No information on length.

Hulsey, Brett. Sprawl - How Uncontrolled Sprawl Increases Your Property Taxes and Threatens Your Quality of Life, February 1996.
Summary: Position paper supporting legislation to require the preparation of property tax impact statements. Article (12 pages).

Isard, Walter, and Robert E. Coughlin. Municipal Costs and Revenues Resulting from Growth. Wellesley, Mass.: Chandler-Davis. 1957.
Summary: Estimates the costs associated with roads, sanitary sewers, storm sewers, and schools for developments of one, four, and 16 dwelling units per acre.

Kasowski, Kevin. The Costs of Sprawl Revisited, Developments, September 1992.
Summary: Brief discussion piece. The article cites several articles that have estimated sprawl-related costs: The New Jersey economic impact analysis of the State Plan and James Frank's monograph The Costs of Alternative Development Patterns. Article (5 pages).

Lewis, Robert M. Economic Impact Studies for Development Decisions, Development Strategies Review, Winter/Spring 1995, pp. 4-5, 9.
Summary:

Mace, Ruth L. and Warren J. Wicker. "Do Single-Family Homes Pay Their Way?" - A Comparative Analysis of Costs and Revenues for Public Services, Research Monograph 15, Urban Land Institute, 1968.
Summary:

Muller, Thomas. Fiscal Impacts of Land Development - A Critique of Methods and Review of Issues, The Urban Institute, 1975.
Summary:

Oakland, William H. And William A. Testa. Does Business Development Raise Taxes: An Empirical Appraisal, Metropolitan Planning Council and the Federal Reserve Bank of Chicago, January, 1995.
Summary: The report examines the issue of whether commercial and industrial property development pays for itself . The authors also consider whether over time, even if the commercial development does result in a direct fiscal surplus, does the associated labor force growth offset the fiscal gains that were made by the initial development. Study (50 pages).

Roser, Maureen Feeney. Fiscal Impact Model, Newark Planning Department, Newark, DE, December 1989.
Summary: Fiscal impact model used by the City of Newark for all major development projects. The model projects the direct costs and revenues associated with proposed development based on current City income and expenditure patterns. The study includes the methodology used in the model and four development examples to illustrate the use of the model. Guide (37 pages).

Stone, Deborah C. Does Business Development Raise Taxes?: A Commentary, Public Investment, March 1995, pp. 1-4.
Summary:

Vermont League of Cities and Towns and Vermont Natural Resources Council. The Tax Base and the Tax Bill - Tax Implications of Development: A Workbook, September 1990.
Summary: Workbook to help public officials and citizens in Vermont project the direct costs and revenues associated with proposed developments in their towns and estimate the effect on the tax rate. Provides a rough estimate for planning purposes and is not a substitute for a more detailed fiscal analysis. Guidebook (48 pages)

Virginia Fiscal Impact Assessment Model, 1990. Loudoun County, Virginia, Department of Economic Development.
Summary: The model is used by Loudoun County planning officials to estimate the fiscal impacts of different development scenarios. It is a locally specified, per capita cost-based model which is driven by demographic assumptions such as persons and school children per dwelling unit. No information on format or size of model.

Wiewel, Wim. The Fiscal Impact of Commercial Development, Land Development, Spring-Summer 1993, pp.10-13.
Summary:

Windsor, Duane. A critique of The Costs of Sprawl. Journal of the American Planning Association 45(3): 279-92. 1979.
Summary:

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