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Disasters, Jurisdictional Vulnerability, and Local Tax Revenues

Aisha S. Ahmadu and Julius A. Nukpezah
PAQ, Vol. 46 No. 2, 129-154 (2022)

The present study draws on disaster impact scholarship, vulnerability theory, and panel data from 1029 counties over 10-year periods across the U.S., and random effects regressions with time effect dummies to examine the effects of the extent of disaster damage, disaster declaration, and jurisdictional vulnerability on local tax revenues. The study finds that disaster declaration, the extent of disaster damage, and jurisdictional vulnerability factors have additive effects on total local tax, property tax, and sales tax revenues. However, disasters do not affect the level of local dependence on property tax and sales tax. The study implications for policymaking include the advancement of community resilience through policies that improve fiscal planning systems, capital investments on infrastructure, and development of human capital (education), and employment opportunities to ameliorate the adverse effects of disasters on local tax revenues and contribute to social equity programs.

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