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An Analysis of Nebraska Special-Purpose Taxing Districts

Paul D Hunt, University of Nebraska - Lincoln


Special-Purpose Taxing Districts or Special-Purpose Governments have become a ubiquitous fixture on the American geo-political landscape. Yet, little is known regarding their impact on the provision of public goods and services. As is the case in Nebraska, sometimes they are not known or mapped. This research uses specialized data acquisition and processing to systematically delineate all local taxing authorities in Nebraska for fiscal year 2012. This data was then used to model vertical government overlay, as it relates to theoretical research on government fragmentation, using administrative geographic boundaries. Additionally, a spatially-weighted overlay index was derived to measure statistical relationships that exist between government fragmentation and per-capita own-source government revenues.

Subject Area


Recommended Citation

Hunt, Paul D, "An Analysis of Nebraska Special-Purpose Taxing Districts" (2019). ETD collection for University of Nebraska-Lincoln. AAI13861735.