{"id":"https://openalex.org/W1978042477","doi":"https://doi.org/10.1111/1540-5850.00089","title":"Revenue Diversification: Fiscal Illusion or Flexible Financial Management","display_name":"Revenue Diversification: Fiscal Illusion or Flexible Financial Management","publication_year":2002,"publication_date":"2002-01-01","ids":{"openalex":"https://openalex.org/W1978042477","doi":"https://doi.org/10.1111/1540-5850.00089","mag":"1978042477"},"language":"en","primary_location":{"id":"doi:10.1111/1540-5850.00089","doi":"https://doi.org/10.1111/1540-5850.00089","is_oa":false,"landing_page_url":"https://doi.org/10.1111/1540-5850.00089","pdf_url":null,"source":{"id":"https://openalex.org/S184729184","display_name":"Public Budgeting &amp Finance","issn_l":"0275-1100","issn":["0275-1100","1540-5850"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Budgeting & Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068493692","display_name":"Rebecca Hendrick","orcid":"https://orcid.org/0000-0002-7016-8947","observed_orcids":["https://orcid.org/0000-0002-7016-8947"]},"institutions":[{"id":"https://openalex.org/I39422238","display_name":"University of Illinois Chicago","ror":"https://ror.org/02mpq6x41","country_code":"US","type":"education","lineage":["https://openalex.org/I39422238"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Rebecca Hendrick","raw_affiliation_strings":["University of Illinois at Chicago","University of Illinois at Chicago - College of Urban Planning and Public Affairs (CUPPA)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Illinois at Chicago","institution_ids":["https://openalex.org/I39422238"]},{"raw_affiliation_string":"University of Illinois at Chicago - College of Urban Planning and Public Affairs (CUPPA)","institution_ids":["https://openalex.org/I39422238"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5068493692"],"corresponding_institution_ids":["https://openalex.org/I39422238"],"apc_list":{"value":3470,"currency":"USD","value_usd":3470},"apc_paid":null,"fwci":9.2171,"has_fulltext":false,"cited_by_count":105,"citation_normalized_percentile":{"value":0.97485681,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"22","issue":"4","first_page":"52","last_page":"72"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.9940999746322632,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.9940999746322632,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.0015999999595806003,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/income-diversification","display_name":"income diversification","score":0.9929999709129333},{"id":"https://openalex.org/keywords/suburban-municipalities","display_name":"suburban municipalities","score":0.8220000267028809},{"id":"https://openalex.org/keywords/property-tax","display_name":"property tax","score":0.5299999713897705},{"id":"https://openalex.org/keywords/sales-tax","display_name":"sales tax","score":0.9829999804496765},{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.7350000143051147},{"id":"https://openalex.org/keywords/chicago-metropolitan-area","display_name":"Chicago metropolitan area","score":0.6449999809265137},{"id":"https://openalex.org/keywords/fiscal-illusion","display_name":"fiscal illusion","score":0.45399999618530273}],"concepts":[{"id":"https://openalex.org/C180916674","wikidata":"https://www.wikidata.org/wiki/Q3711935","display_name":"Diversification (marketing strategy)","level":2,"score":0.8456934690475464},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.7329253554344177},{"id":"https://openalex.org/C2777171531","wikidata":"https://www.wikidata.org/wiki/Q607695","display_name":"Property tax","level":3,"score":0.6841778755187988},{"id":"https://openalex.org/C158739034","wikidata":"https://www.wikidata.org/wiki/Q1907114","display_name":"Metropolitan area","level":2,"score":0.6523519158363342},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.578394889831543},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.46838241815567017},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.434581995010376},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4155120253562927},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3516695499420166},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.14669299125671387},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/1540-5850.00089","doi":"https://doi.org/10.1111/1540-5850.00089","is_oa":false,"landing_page_url":"https://doi.org/10.1111/1540-5850.00089","pdf_url":null,"source":{"id":"https://openalex.org/S184729184","display_name":"Public Budgeting &amp Finance","issn_l":"0275-1100","issn":["0275-1100","1540-5850"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Budgeting & Finance","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1978892247","https://openalex.org/W2791194824","https://openalex.org/W2075540038","https://openalex.org/W1987844538","https://openalex.org/W2146260386","https://openalex.org/W2043351783","https://openalex.org/W4200524047","https://openalex.org/W2038259255","https://openalex.org/W2063637324","https://openalex.org/W1483402489"],"abstract_inverted_index":{"This":[0],"study":[1],"examines":[2],"the":[3,14],"trends":[4],"in":[5,8,13,56,106],"revenue":[6,28,87],"diversification":[7,57,88],"approximately":[9],"240":[10],"suburban":[11],"municipalities":[12],"Chicago":[15],"metropolitan":[16],"region":[17],"between":[18],"1988":[19],"and":[20,40,45,74,101],"1997.":[21],"It":[22],"then":[23],"tests":[24],"a":[25],"model":[26],"of":[27,98],"diversification\u2019s":[29],"impact":[30],"on":[31,71,77],"tax":[32,91,99],"effort":[33,92],"using":[34],"data":[35],"from":[36],"1993":[37],"to":[38,59],"1997,":[39],"separated":[41],"by":[42],"home":[43,61],"rule":[44,47,108],"non\u2013home":[46,107],"municipalities.":[48,109],"Trends":[49],"show":[50,82],"that":[51,83],"suburbs":[52],"with":[53,85],"higher":[54],"increases":[55],"tend":[58],"be":[60],"rule,":[62],"younger,":[63],"less":[64,69],"residential,":[65],"experiencing":[66],"more":[67,75,86],"growth,":[68],"reliant":[70,76],"property":[72],"taxes,":[73],"sales":[78],"taxes.":[79],"Model":[80],"estimates":[81],"communities":[84],"have":[89],"lower":[90],"when":[93],"controlling":[94],"for":[95],"other":[96],"determinants":[97],"effort,":[100],"this":[102],"effect":[103],"is":[104],"stronger":[105]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":10},{"year":2017,"cited_by_count":9},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":11},{"year":2012,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}