Includes “Local government revenues must adequately fund the public services that a community desires without creating excessive inefficiencies or unfairness in the revenue raising system. However, local government revenue structures are largely based on assumptions that no longer hold today due to digitization, globalization, demography, political changes, and other trends.  … The project will raise new and interesting ideas for local revenue systems and will produce guidance for state and local policy makers on how local government revenue systems can be modernized.”