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The strength of the book is in its empirical analytics. One of my favorite parts is where she enumerates specialized districts by geographic scope and property taxing power. Over half of all district have this ability. It is these that may pose potential future problems to the residents and businesses they tax since the districts are not run by elected officials. Hence officials will be able to raise (and lower) taxes and yet are free from significant repraisal.
Although thorough, Foster finds her data often limit the scope of her analysis. But she makes the most of what she has. She finds, for example, that special districts tend to spend more per capita on a specified public service than do general-purpose governments (states, counties, townships, cities, boroughs). She points out that they may provide a different type of service, however, which may justify the extra expense (she points out that they are also more capital-intensive). Because of this upward spending bias, metro areas that rely on them also have a greater share of their public spending concentrated in the typical functions of the districts.
In summary, The Political Economy of Special-Purpose Goverments is a very important book for the field of public economics. It is not the book for the layman, however, since it relies on the application of statistical techniques to the Census of Goverments data.
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Don't overlook the second part of the book, when Mr. Rabe describes the fall of the Reich, and all the difficulties an ordinary citizen encountered.
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