There are many options for how local government revenues could be changed. To help guide us toward the best options, this article is dedicated to developing a set of evaluation criteria. These criteria will help us differentiate between how local governments could raise revenue and how they should raise revenue.

The Rethinking Revenue initiative is a joint project of many organizations that have an enduring interest in creating thriving local communities and making sure that those communities are served by capable and ethical local governments. Rethinking Revenue is about providing local governments with the ability to raise enough revenues for the services their communities need—and to raise those revenues fairly and in a way that is consistent with community values.

• Publication date: April 2022