Until recently, few jurisdictions prepared their own fiscal impact analyses to assist land-use decisions. But since the economic downturn, local governments have increasingly turned to fiscal and economic analysis as a decision support tool, particularly with an eye toward return on investment. Many planners have only a superficial understanding of fiscal impact analysis. This lecture concentrates on distinguishing between fiscal and economic impacts, understanding differences in local government revenue structures and how they influence the fiscal results from different land uses, and investigating how various communities use fiscal impact analyses to support planning and economic development decisions.

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