RECREATIONAL HOUSING AND LOCAL-GOVERNMENT FINANCE

One of the important aspects of community development planning for tou rism involves the assessment of benefits and costs associated with tou ristic activities to local units of government. The primary objective of this study was to identify the impact of recreational housing devel opment on the financial position of local governments within a rural s etting. Using census data for Wisconsin counties, a ''holistic'' type model of fiscal impact is specified and estimated. Results suggest tha t recreational housing development just pays for itself in terms of th e ability of local governments to generate revenues when compared to t he demands placed on services, as measured by expenditures. (C) 1997 E lsevier Science Ltd.