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Journal of Planning Education and Research, Vol. 16, No. 3, 201-211 (1997)
DOI: 10.1177/0739456X9701600304

Rethinking Fiscal Impacts

Eric J. Heikkila

School of Urban Planning and Development, University of Southern California, Los Angeles.

Wlilliam Davis

Center for Economic Development, University of Southern California, Los Angeles.

Conventional fiscal impact analysis, as applied by many planners, uses inputs as a proxy measure for outputs. We argue that it is the impacts of urban development on outputs, not on inputs, that are of fundamental concern. Moreover, we provide evidence that inputs are often a poor proxy for outputs, and so we call upon the planning profession to rethink its approach to fiscal impact analysis. To this end we outline a conceptual framework for fiscal impacts and articulate a strategy by which it can be applied across a range of diverse services provided by local governments.


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[Abstract]