Rusk says that the “little box” structure of local government “impedes meaningful collaboration on key issues like anti-sprawl land use planning and zoning; ‘fair share’ affordable, mixed income housing; tax base and revenue sharing; economic development initiatives;” and other shared services.

This report seeks to understand how tax deferments in York County relate to opportunity zones and how they are used for economic development.

Since the 90s, tax burdens have grown for all municipalities. The report analyzes the impact of Act 47 which lays out the state’s responsibility to assist municipalities experiencing severe financial difficulties to ensure the health, safety, and welfare of its citizens. They find that participation has little effect on a municipality’s fiscal situation.