Local Taxpayers Research Articles

THE PROTOTYPE OF FINANCIAL SYSTEM ON LOCAL TAX PAYERS AND TAX OFFICERS

This study aims to determine the problems that occur in the practice of parking tax withholding and create a system in the form of SOP to reduce the number of local tax payers and tax officers that commit tax evasion in Malang, Indonesia. The object of this research is taxpayers in Malang. This study used qualitative descriptive method with data collection technique by interview, observation, and documentation.The results of this study indicate that the practice of parking tax withholding is still not in accordance with the SOP and tax regulations in Malang, Indonesia. Parking Tax Withholding in Malang, Indonesia also has problems causing leakage and loss of potential in Parking Tax such as lack of awareness of Parking Tax Payers, Self Assessment System implementation, unperforated ticket, lack of field supervision and free parking policy. This study also proposed improvements to SOP. SOP improvement proposal is expected to reduce taxpayers to commit tax evasion in Malang Town.

Some pennies are more equal than others: Inequitable school facilities investment in San Antonio, Texas

In Texas, local taxpayers fund the majority of educational facilities construction and maintenance costs, with local wealth influencing facilities outcomes. The traditional school districts that comprise the predominantly Latino and segregated San Antonio area vary considerably in property wealth as well as district capacity and expertise. We conducted an analysis of 12 San Antonio area school districts to address the questions: 1) To what extent do state and local investments vary by district? 2) How do district actions and constraints affect facilities quality and equitable investment? Methods include descriptive quantitative analysis of facilities investment data and qualitative interviews with school district leaders, staff, and school finance experts. Examining Texas school finance data demonstrated the variance in school district investments in educational facilities. Despite some districts with lower property wealth exerting higher levels of tax effort, they were able to raise less money per student for educational facilities through interest and sinking taxes. Interview findings revealed that several districts acknowledge lacking the capacity to maintain high-quality facilities for all students. Respondents frequently criticized current state policies and funding for educational facilities as inadequate, inequitable, and inefficient and expressed a need for policy improvements in an era of increasing state disinvestment.

Democracy’s Schools: The Rise of Public Education in America by Johann N. Neem

Reviewed by: Democracy’s Schools: The Rise of Public Education in America by Johann N. Neem Stephen Lassonde Democracy’s Schools: The Rise of Public Education in America. By Johann N. Neem. Baltimore: Johns Hopkins University Press, 2017. xiii + 240 pp. Cloth $54.95, paper $22.95. The book that will come to mind for most readers of Democracy’s Schools is Carl Kaestle’s now-classic Pillars of the Republic. It covers the same period as Democracy’s Schools, but Johann Neem’s emphases differ. Both books address the contest between local control of schools and centralized schooling (what Kaestle dubbed “cosmopolitanism”); both explore the infinite variety in early schooling and the rise of the common school (precursor to tax-supported, free public schools); and both describe the undercurrents, and underbelly, of the nativist streak that has reverberated in American life since the decades of the common schools’ expansion. Both attest to the eventual triumph of pluralism and the wisdom of confident assimilationism. But whereas Kaestle brings down the curtain on the first half of Pillars with the brilliant chapter in which he explains the peculiar and (in my view) almost inexplicable success of “schooling for all” in terms of the “ideology” of native Protestantism, Neem’s inclination is to look at local politics to explain the reluctant capitulation of localism to the centripetal inevitability of cosmopolitanism. Democracy’s Schools springs from Neem’s conviction that historians of the last generation were so engulfed by the “culture wars” of post-1960s debates in education history that they too often lost sight of the big picture. Concerns about whether public schooling primarily served the interests of the ruling elite, by creating a vast mechanism of social control in the guise of public interest, obscured important philosophical issues, he urges, such as efforts to assert civic values and the liberal arts over homegrown values and the desire of local taxpayers to bolster community interests and local custom. One wonders, though, what impelled Neem to retrace terrain already rendered so ably and in such intimate detail by some of the most notable scholars who have ever turned their minds to the history of education, such as Lawrence Cremin, Maris Vinovskis, and Carl Kaestle? The answer may lie in what is so conspicuously downplayed in Neem’s narrative: the recognition that schooling is a mechanism fundamental to preparing young people for economic competition as adults. Given how central this aim is today—how intimately connected schooling is to future employment—one might expect more illumination here than Neem provides. [End Page 151] But Neem’s is a purposeful omission, for one of his objects in highlighting the basic goals of citizenship and broad exposure to the liberal arts is precisely to make us set aside the more economic, utilitarian aspects of schooling in favor of virtues that have withered in an economy with so little use for young adults lacking a high school diploma. Neem’s contributions are four: He identifies social capital as an attribute of schooling appreciated by early advocates of public education, a concept he employed effectively in his first book, A Nation of Joiners (and elsewhere). In the most illuminating portion of Democracy’s Schools (chapters 1 and 2), he discusses the many ways that Americans of the early republic, especially in their promotion of public education, stressed the importance of “self culture.” He offers a highly readable analysis of issues particular to the rise of public education during the first half of the nineteenth century in light of contemporaneous political and social changes. And finally, he provides a useful guide to the historiography produced after the publication of Kaestle’s Pillars on this important era in the history of education. Newcomers to the history of education in the United States are understandably energized by contemporary issues such as the role of schooling in perpetuating racial inequality, the extreme social stratification of access to good schooling, and the continued disenchantment of the American public with public education. Against these concerns, the retelling of “origins stories” like Democracy’s Schools may be greeted by the rising generation of education historians with tepidity. There are echoes in Neem’s account...

Tax Reforms, Fiscal Illusion and Moral Hazard: Some Econometric Evidence from Indian Economy

Theory of Fiscal illusion as a theory of government expenditure was first conceived by an Italian economist Puviani suggesting that the benefits from tax revenue through government expenditure are not fully understood by the taxpayers if the government revenues are unobserved. This is due to information asymmetry. Since some or all taxpayers benefit from government expenditures from these unobserved or hidden revenues the public's demand for government expenditures increases, thus providing politicians incentive to expand the size of government. Fiscal Illusion is invoked as an explanation of the flypaper effect when a higher level of government provides a grant to a lower level of government because the local taxpayers are under the mistaken perception that the grant is to local government and not, in fact, to them. One of the sources of fiscal illusion is the complexity of the tax system. According to the fiscal illusion hypothesis, governments spending can be influenced by the size of the public sector and complexity in the tax system. An attempt is made in the present study to examine the fiscal illusion and explore its relationship with the fiscal dimension including revenue receipts and spending of the government. Considering the Indian federal system, the paper examines revenue diversification that has occurred during 1970 and 2016, and it estimates a model that examines the degree of moral hazard which arises mainly due to fiscal illusion within the framework of the principal agent.

The International Tax Environment and Simplification of South African Tax Legislation: A Double-Edged Sword

In this paper, we examine the relationship between the international tax environment and legislative complexity in South Africa’s international tax system. We suggest that the international tax environment is a double-edged sword. It causes complexity in South Africa’s tax legislation as it largely responds to the needs of OECD countries and produces tax rules to deal with ‘sophisticated’ tax problems and taxpayers (such as multinational enterprises). When such rules are transplanted into South Africa, they are typically more complex than local rules dealing with local taxpayers. On the other hand, the international tax environment offers ideas for ‘scientific’ drafting of South Africa’s tax legislation, which may lead to simplification and enhanced effectiveness in tax compliance and administration. We contribute to the literature on tax simplification by focusing on legislative complexity and distinguishing between intrinsic complexity and drafting-led complexity. We recommend ways of legislative simplification by drawing on the international tax environment.

ANALISIS PENERAPAN WITHHOLDING TAX SYSTEM TERHADAP PAJAK PENERANGAN JALAN DI KAB. MINAHASA UTARA PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO

Street lighting tax is territorial tax which is paid by the tax payer as electricity supplier, street lighting tax is collected at the same times with electricity bill payment by PLN customers. The purpose of this research is to analyze the application of withholding tax system in terms of cutting, deposit and reporting of Street Lighting Tax by PT. PLN (Persero) Area Suluttenggo. This research uses descriptive analysis method, which is done by interview and documentation. The results of the study show the Road Lighting Tax in the District North Minahasa by PT. PLN (Persero) Area Suluttenggo Region has been in accordance with the Law No.28 of 2009 and regent of the District north Minahasa No.34 of 2016. For liquefaction road tax refund shall be remitted to the regional treasury through a bank Sulut and in a few months in 2016 there shall be a delay in depositing which is not in accordance with the due date of the fifteenth of the ensuing month, in the case of reporting of PT. PLN (Persero) Area Suluttenggo Region has included Local Tax Payer (SSPD) for each month.Keywords: tax holding system, street lightning tax

현행 지방세법상 신탁재산 재산세 납세제도의 개선방안

In January 2014, unlike in the past due to the revision of the Local Tax Act, the real estate trust entrusted property tax pay obligor to a trustee from a consignor. In particular, the revised Local Tax Act in 2014 changed the taxpayer obligor to a trustee without the transition provision and caused the following problem. In other words, liquidation problems between trustees and consignors and tax administrative expenses of trustees for real estate trusts came to occur. The amendment of the Local Tax Act in 2014 was intended to improve to satisfy the convenience of tax collection. However, there is doubt as to whether it is reasonable to make a taxpayer responsible for trust property a trustee.<BR> Whether local taxpayers of property tax for trust property in terms of local tax Act are to be trustees or consignors is a matter corresponding to legislative policy. However, in view of the general theory of trust and the principle of real taxation, it is said that consignor taxation is a more rational way. Trustee’s taxation on trust property gives the trustee a burden of excessive tax payment cooperation costs. Moreover, there is a problem that the consignor uses a trust that aims to avoid the progressive taxation of the comprehensive real estate tax.<BR> It is considered reasonable that a plan to return property taxpayers of trust property to consignors. First, it meets the principle of real taxation. There is no inconsistency in taxation on trust between tax acts. It is suitable for achieving the purpose of property taxation. Furthermore, it can also prevent the problem of shrinking the trust business.

Financing Dies in Darkness? The Impact of Newspaper Closures on Public Finance

We examine how local newspaper closures affect public finance outcomes for local governments. Following a newspaper closure, municipal borrowing costs increase by 5 to 11 basis points, costing the municipality an additional $650 thousand per issue. This effect is causal and not driven by underlying economic conditions. The loss of government monitoring resulting from a closure is associated with higher government wages and deficits, and increased likelihoods of costly advance refundings and negotiated sales. Overall, our results indicate that local newspapers hold their governments accountable, keeping municipal borrowing costs low and ultimately saving local taxpayers money.

An Evolution of Tax Systems in Post-Independent Mauritius

This research paper evaluates the evolution of taxation in Mauritius which celebrates its fiftieth Independence anniversary in March 2018. It analyses the various forms of taxation that have been developed and implemented over the years in the country since its Independence in 1968. This work explains the application of different taxes affecting local taxpayers over the years but pays importance on their evolution as the economy progressed from a monocrop culture based on sugar cultivation to a sophisticated one where several pillars like textile, tourism and the financial services have been developed over the years. If taxation aims at generating revenue for the State, the researcher claims that it must ensure that tax gains should entail a good spending in developing infrastructure for social benefits and avoiding wastage on poorly-managed projects. There is also an insight into the new negative income tax that has recently been implemented in Mauritius which also claims that the government is also keen in addressing social issues like poverty within the tax systems in force in the country.

The fiscal effects of tax-credit scholarship programs in the United States

ABSTRACTThis article conducts a fiscal analysis of 10 tax-credit programs in seven states. In total, the 10 programs in the present study represent 90% of all scholarships awarded in tax-credit scholarship programs today. The analysis employs a set of cautious assumptions about switcher rates and students who receive multiple scholarships to generate a range of estimates of the net fiscal impact of these tax-credit scholarship programs on state and local taxpayers. Tax-credit scholarship programs up to fiscal year (FY) 2014 generated positive fiscal impacts worth between $1,650 and $3,000 per scholarship student. In FY 2014 alone, tax-credit scholarship programs generated between about $2 million and $223 million for their states. Break-even switcher rates for fiscal neutrality are reported for all programs.

Political Connections and Government Subsidies: State-Level Evidence

We examine whether economic incentive awards by U.S. state governments to corporations are affected by political connections, and importantly whether a relation is cause for constituent concern. Consistent with findings examining international and U.S. federal-level political connections, we find that U.S. state governments also allocate resources disproportionally to politically connected firms. A firm is nearly four times more likely to receive an award, and the award is 63 percent larger, when the firm makes campaign contributions to state politicians. To determine if this relation distorts or enhances government resource allocation effectiveness, we focus on three key stakeholders: politicians, taxpayers, and shareholders. The positive relation between incentive awards and political connections is stronger when politicians’ motives appear self-serving. Although the stock market reacts more positively to connected award announcements, these awards generate less local job growth and less aggregate local economic growth, suggesting a wealth transfer from taxpayers to connected firm shareholders. Consistent with this interpretation, connected firms commit to fewer jobs and less capital investment per dollar of incentive awarded. In sum, state governments disproportionately award incentives to politically connected firms, even though these awards are a less effective allocation of government resources. Our study thus identifies a channel through which politicians can transfer rents to connected corporations at the expense of local taxpayers.

My Gettysburg: Meditations on History and Place by Mark A. Snell

Reviewed by: My Gettysburg: Meditations on History and Place by Mark A. Snell Mary Munsell Abroe My Gettysburg: Meditations on History and Place. By Mark A. Snell. ( Kent, Ohio: Kent State University Press, 2016. Pp. xiv, 222. $29.95, ISBN 978-1-60635-293-9.) "Historical knowledge," observes urban planner Kevin Lynch, "must be communicated to the public for its enjoyment and education. Words and pictures convey much, but real things make the deepest impression" (What Time Is This Place? [Cambridge, Mass., 1972], 51–52). Civil War battlefields [End Page 471] are real places in time and space. As Mark A. Snell's collection of essays revolving around one such site demonstrates, a battlefield is a primary document that not only tells us about what happened there but also reveals us to ourselves, as humans and Americans, with a vividness and immediacy that the printed page cannot. Although each essay relates to the Gettysburg campaign, this work defies easy categorization. Several chapters involve analyses of military matters, such as the importance of logistics in the Union win and the question of Union cavalry leader Judson Kilpatrick's accountability for his less-than-stellar participation in the Gettysburg campaign. While balanced and instructive, these treatments of the military may lose some readers when the author moves into the tactical weeds. Other essays tend toward sociopolitical study, like the useful glimpse Snell provides of the nearby battle's impact on the civilian population of York, Pennsylvania (where the author grew up), and his insight into the motives and loyalties of men from the new, divided state of West Virginia during the Gettysburg operation. Even popular culture receives attention, as Snell considers music that was prompted by the battle and emerged in its immediate wake and through the early twentieth century. Despite the disparate nature of topics treated and musings rendered, this anthology's organizing principle is clear: the power of place to engage, inspire, and inform. Also noteworthy in Snell's wide-ranging discussion, which features extensive use of primary and appropriate secondary sources, are his essays that reveal Civil War battlefields, including Gettysburg and comparable sites, as contested ground. One essay, on the history of reenacting, defines "living history" as types of historical interpretation that generate interest among practitioners and the public but beget criticism, specifically, that they distract from a site's meaning and message or minimize the human cost of war (p. 175). The author, who wears the hats of academic historian, military veteran, and former reenactor, uses oral history and insights derived from sociology to contextualize reenacting and living history in their historical settings; Gettysburg enters the picture as an example of a less-than-realistic reenactment during the Civil War centennial period. In addition to his evenhanded assessment of the drawbacks and benefits of living history and reenactments, Snell also probes public memory of the Civil War, which continues to occupy its own contested space, and his scholarship here serves to enlighten rather than lecture. Snell achieves similar balance in considering another area of long controversy: preservation versus commercial development. Writing as both a historian and as a local taxpayer, Snell addresses the averted threat of a gambling complex on the border of Gettysburg National Military Park; in doing so, he makes a case for preservation values that presents the issue as one of quality of life for neighbors and squares with his goal of allowing a unique piece of material culture to tell its story on the land. By delving into the multilayered relationship between men (including himself) and one special plot of ground, Snell informs ongoing debates over ownership of American history generally and the Civil War specifically. He also sheds light on the role of commemorative public spaces as tools that could help Americans develop a mature historical memory, one that recognizes and is [End Page 472] willing to learn from the painful episodes and the proud moments of our collective past. Mary Munsell Abroe College of Lake County Copyright © 2018 The Southern Historical Association

Impact of Tax Administration Towards Government Revenue in Tanzania- Case of Dar-es Salaam Region

Purpose of this study was to assess the impacts of tax administration on government revenue in Tanzania- case of Dar es Salaam region. This study is more scientific and effective, whereby questionnaires have been used to access the required information. Researcher has been able to collect information from 85 respondents out of 100 targeted respondents from the area of the study. Findings of this study have been analyzed and reveal that, Good tax design, Effective tax policy and laws, Tax administrative structure, Tax collection methods, Proper use of computerized system of maintaining taxpayer Register, Outsourcing revenue collections to private tax collectors, Internal and external capacity building, Intensive coordination with other entities and Proper maintenance of taxpayer’s records are the main factors that enhance effective tax administration in Tanzania. It is concluded that Corruption practices on taxation issues, lack of awareness of Local Tax payers, political pressure to relax tax collections, ineffective tax laws and policies, Insufficient budget or funds, High rate of Tax evasion and avoidance, Outsourced revenue retained by Revenue collectors, lack of tax compliance, are the challenges facing tax administration in Tanzania. Also concluded that eradication of the mentioned challenges above effects/results to, Adequate tax collections, Efficient tax system, High tax compliance by tax payers, Attainment of revenue targets, Increase in tax bases and declined cost of revenue collection, Minimum Tax evasion and avoidance, and High service delivery capability are the impacts that result from Tax administration. Researcher has recommended for the following to be done on the way forward:-Emphasis has to be put on the tax laws and policies mechanism to be reviewed time to time in order to save the purpose due to the prevailing situation, international tax environments, and the changes on the technology on tax administration. Efforts should be put on improving the tax payer’s convenience in the assessment and payment process whilst at the same time entrenching effective and modern human resource management practices in the tax authorities in respect to vetting, recruitment and selection of employees. Tax collection Authorities should ensure that all revenue receivables are paid promptly into designated bank accounts and failure to do so within the stipulated period of time should attract to the severe penalties to the officers concerned.

PENERAPAN METODE BALANCE SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA ORGANISASI SEKTOR PUBLIK (Studi Pada Dinas Pajak Daerah dan Pengelolaan Keuangan Kota Yogyakarta)

Regional Tax Agency and Financial Management ( DPDPK ) Yogyakarta is one of responsibility center in the structure organizations of local government that have an important role in budget planning and controlling. This study aims to assess the performance of DPDPK during 2009-2012 by using balanced scorecard . Balance scorecard is a&#x0D; performance measurement which is translated into four perspectives of performance, namely: the financial perspective, the perspective of local taxpayers, internal business process perspective and learning and growth perspectives. &#x0D; &#x0D; Data analysis method used is quantitative and qualitative descriptive's analytics. Basedon the analysis of performance measurement DPDPK Yogyakarta used the balanced scorecard method can be concluded that the DPPDK performance during the years of 2009-2012 considered quite good. Thereby the balance scorecard is suitable to be applied to the DPDPK Yogyakarta because it can provide a more structured and comprehensive in all aspects of the performance of both financial and non-financial organizations.&#x0D; &#x0D; Keywords : Performance Measurement, Balanced Scorecard, Public Sector, DPDPK

A Study on Promotion Plan of Local Taxpayer Convenience through ICT Technologies －Focus on Intelligent Tax Bill in Gyeonggi Local Government－

A Study on Promotion Plan of Local Taxpayer Convenience through ICT Technologies －Focus on Intelligent Tax Bill in Gyeonggi Local Government－

Determinants of Local Taxpayers Compliance in Paying Restaurant Taxes (Studies in Cilacap City)

This study purposed to examine the effect of tax knowledge, awareness of the taxpayer, and tax penalties on tax compliance in paying restaurants taxes in Cilacap. This type of research is classified in quantitative research. The technique of collecting data using questionnaires. Questionnaires were distributed to 82 managers/owners culinary business in Cilacap. The data analysis technique used is multiple linear regression analysis.The results showed that the tax knowledge and awareness of taxpayers effect on tax compliance. Meanwhile, tax penalties not have an effect on tax compliance. The implications of this study that the broad knowledge possessed taxpayer taxation and a high awareness will increase taxpayer compliance in paying restaurant taxes. Meanwhile, tax penalties do not increase tax compliance in paying restaurant taxes.

Reform of police pensions in England and Wales

We analyse pension reforms for police officers in England and Wales using force-level data. We quantify the impact on overall police pension plan liabilities, examining incidence across police officers, national and local taxpayers. We also examine reforms of retirement rules, especially concerning early retirement on grounds of ill-health. Differences in ill-health retirement across forces are statistically related to area-specific stresses of policing and force-specific human resource policies. Reforms in 2006 impacted primarily on the level of ill-health retirement among forces with above-average rates of early retirement. We find that residual differences in post-2006 ill-health retirement rates across forces are related to differential capacities to raise revenue from local property taxes.

A Study on the Departure Prohibition System and the Public Notification Policy for the Delinquent Local Tax Payers

A Study on the Departure Prohibition System and the Public Notification Policy for the Delinquent Local Tax Payers

Everton Public Library

Everton Public Library Alistair Black (bio) Click for larger view View full resolution Everton Public Library, Liverpool, opened in 1896. Peter Cowell, Liverpool Public Libraries: A History of Fifty Years (1903), 156 facing. On 9 October 1896, a new branch library was opened in Liverpool. The Everton Public Library sported a style described at the time as “English Renaissance” (“Building Intelligence” 590) but subsequently categorized as “a free version of Jacobean” (Sharples 27). It was a look that the library’s architect, Thomas Shelmerdine, the corporation surveyor, applied to other public buildings in Liverpool, including later Edwardian branch libraries. The accommodation comprised (1) a closed-access lending library; (2) a general reading room where, among other materials, newspapers and magazines could be consulted; 3) a “room for ladies”; and (4) a boys’ room —a misnomer in that girls, in this library as in others, would almost certainly have been able to use this space also. The library, its rooms confined to the ground floor, shared the building with a technical school with five classrooms, two on the first floor and three in the basement (“Building Intelligence” 590; Cowell 155–71). [End Page 40] By 1901, around a hundred public libraries and technical schools were sharing the same premises.1 In the context of the public library, this marriage of science and culture had been thriving since the institution’s legislative inception in 1850.2 Against a backdrop of recurring fears about intensifying international economic competition, the public library in Britain, from its outset, aimed in part to fulfill a utilitarian—including a vocational—function (Jevons). A number of libraries developed highly specialized technical collections linked to prominent local industries: for example, mining in Wigan and textile manufacturing in Bradford. The image of educational seriousness generated by the public library’s practical-scientific side built on the institution’s inclination toward elite culture, its bedrock purpose. Zealously, librarians and library promoters endorsed the “canon.” Controversy over the place of imaginative literature in libraries— what eventually became known as the Great Fiction Question—dogged public library development from the start. Why, it was asked, should local taxpayers fund pleasure palaces for reading—reading, moreover, that was potentially damaging morally and politically? To placate economizers and moralizers, library managers defended their institutions as sites of high culture. In reality, however, to keep reader numbers high, they subverted their rhetoric by packing the shelves with fiction, a large proportion of which ventured into the realms of popular culture. The visible discourse of public library provision, therefore, was a mixture of civilizing culture and useful knowledge. This was reflected in the libraries’ built form. At once cathedrals of culture and citadels of science, they were perceived as both monument and machine. Monumental architecture celebrates an event, a person, or an ideology. Its intention is to impress. In this regard, Victorian public libraries were criticized for trying too hard. Catalyzed by civic pompousness, they were accused of being over-elaborate and lacking functionality. In short, designs were provider-focused rather than user-focused. The declared aim of fashioning “good citizens” through “good” reading in “respectable” and “uplifting” environments cloaked in establishment architecture prompted claims that public libraries were subtle instruments of social control whereby, against their natural inclinations but to the advantage of industrial capitalist society, working-class readers had their tastes improved and their unruly natures disciplined by strict library rules. This account of “mistaken” Victorian library architecture is itself mistaken. The monumentality of early public libraries was not simply a matter of self-indulgence in public art linked to an over-blown civic pride. In fact, the monumentality of most library architecture had a utilitarian purpose in that its intention was to attract readers, and, contrary to any social control thesis, there is little evidence that it deterred them. The social causes of public library architecture go beyond these reductive explanations. Like the books they contained, Victorian public library buildings can be read and their meanings investigated and debated (Black, Pepper, and Bagshaw). [End Page 41] Naturally, architects in their designs and library committees in their selections (many of which resulted from architectural competitions) generally displayed a preference for styles that were fashionable at...

‘What about the community impact?’: The Corpus Christi ‘hook’

This case study draws on theory in the following areas (1) public financing of sport facilities and in particular, the method of bonds and the impact on and involvement of local taxpayers, (2) community impact of minor league sport teams, and (3) leveraging of sport teams and facilities. This case is centered on Justin Drew, the president of the Corpus Christi Hooks, who must work with city officials to ensure that his minor league baseball team does not lose local support. The city of Corpus Christi helped finance the Hooks’ stadium a few years prior, and now with new members on City Council, tough economic times, and a history of folded professional sports teams in the city, Drew must be proactive in seeing that the Hooks do not meet a similar fate.The case presents a common challenge confronted by communities that host professional sport teams. In many cases, cities must provide some level of public financing for sport facilities in order to attract or retain a team. To gain public support, various promises are made about the potential for the team to transform the community. However, once public funding is secured and a team and facility is in place, it is unclear who has the responsibility for delivering on these promises. The situation presented in this case is not unique. In fact, similar claims are made about the impact of a sports team, regardless of the size of the host community or the type of team. This case gives students the opportunity to measure impact and also think critically about how to leverage a sports team to create value for the community. Although the characters in the case are fictitious the case draws upon actual facts and data from public records regarding Corpus Christi and their minor league baseball team, the Hooks; thus, providing students with a realistic dilemma to consider. The case is intended for use in Sport Finance/Economics and Sport Policy courses, but could also be adapted for other courses such as Sport Marketing, Sport Communication, Facilities and Event Management or even Research Methods.