The Paradox of Citizen Service Evaluations and Tax/Fee Preferences: the Case of Two Small Cities

Abstract

This study of two small cities in Florida helps us understand the paradox of local government citizens holding inconsistent views of service evaluations and tax/fee preferences. The analysis suggests that this inconsistency results from citizen attitudes being predicated on different considerations. Whereas service evaluations appear to be based on general attitudes toward city government and the community, tax/fee preferences are influenced more by self-interest factors. Moreover, self-interest indicators seem to be better predictors of tax/fee views for services that are associated with specific groups of city residents (e.g., parks and recreation).