Abstract
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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