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Retrieves county government revenues and expenditures over time.

Usage

get_government_finances()

Value

A dataframe containing county government-level revenues and expenditures by year. All monetary values are in thousands of dollars.

year

Year of the financial data.

GEOID

Five-digit county FIPS code.

county_name

Name of the county.

revenue_total

Total county revenue.

revenue_general

General revenue (excludes utilities, liquor stores, social insurance).

revenue_tax_total

Total tax revenue.

revenue_tax_property

Property tax revenue.

revenue_tax_sales

Sales and gross receipts tax revenue.

revenue_tax_income

Income tax revenue.

revenue_intergovernmental_total

Total intergovernmental transfers received.

revenue_intergovernmental_federal

Federal intergovernmental transfers.

revenue_intergovernmental_state

State intergovernmental transfers.

revenue_charges_total

Total charges and miscellaneous general revenue.

revenue_utility_total

Utility revenue.

expenditure_total

Total county expenditures.

expenditure_general

General expenditures.

expenditure_capital_outlay

Capital outlay spending.

expenditure_construction

Construction spending.

expenditure_salaries_wages

Salaries and wages.

expenditure_intergovernmental

Intergovernmental transfers paid.

expenditure_education_total

Education spending.

expenditure_public_safety

Police protection spending.

expenditure_health_hospitals

Health spending.

expenditure_highways

Highway spending.

expenditure_public_welfare

Public welfare spending.

expenditure_utility_total

Utility expenditures.

Details

Data are from the U.S. Census Bureau's Annual Survey of State and Local Government Finances and Census of Governments, compiled per: Pierson K., Hand M., and Thompson F. (2015). The Government Finance Database: A Common Resource for Quantitative Research in Public Financial Analysis. PLoS ONE doi: 10.1371/journal.pone.0130119. See https://my.willamette.edu/site/mba/public-datasets.

This is a survey in most years–i.e., only a subset of the full population of governments comprises the sampling frame–but is a true census with relatively high response rates (90%%+) in years ending in 2 and 7.

Definitions of key constructs:

Revenues

  • General revenue: All revenue not arising from utilities, liquor stores, or social insurance.

  • Intergovernmental revenue: Transfers from federal, state, or other local governments.

  • Current charges: Fees collected for providing services.

Expenditures

  • General expenditure: All spending except utilities, liquor stores, or social insurance.

  • Capital outlay: Spending on construction and equipment.