In recent years, some courts have attempted to reform local government financing by imposing expenditure, tax, assessment, and zoning reforms. In this Article, Professors Inman and Rubinfeld analyze the prospects for local fiscal equity such court imposed mandates offer. Their economic analysis shows that substantial income variations coupled with the ability of families to relocate undercut attempts by courts to impose fiscal equity on local government. They conclude that only programs based on income redistribution or on centralized financing of local services will result in tax and spending equity, though such programs are beyond the power of courts to enact.



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