Abstract

:This study of Florida cities, counties, and school districts shows that coping strategies adopted during periods of recession vary somewhat from those adopted following more permanent, statute imposed fiscal shortfalls. Expenditure reductions are far more common than revenue raising strategies. Across-the-board cuts are more popular than deep programmatic cuts or abolishments, reflecting the perception that cuts during a recession do not have to be as deep because the shortfalls are temporary. However, cities, counties, and school districts react differently to the same fiscal stimulus primarily because they differ in their functional responsibilities, revenue raising powers, and revenue reliance patterns. Nonetheless, their reactions to recession generally have paralleled those of the private sector, in spite of the contrary opinion held by the public at large.