REFINING ESTIMATES OF DOUBLE TAXATION - LESSONS FROM LAW-ENFORCEMENT IN A SUBURBAN COUNTY

The fragmented decision making of multiple, overlapping governments in response to growth-induced needs for services can result in double ta xation. A case study of law enforcement in a suburban county illustrat es the double taxation of city residents, who pay for services from bo th the county and city but mainly receive them from the city. The stud y improves on previous studies by dividing the unincorporated area int o two areas based on intensity of development. The main beneficiaries of the double-taxation subsidy are the unincorporated suburbs. The cou nty government is struggling with the political process of finding a s olution to the inequity.