Managing Local Government Finance: Cases in Decision Making: Formulating Revenue Policy describes the story of a city whose governmental and civic leaders have "e;bitten the bullet"e; and advocated an income tax, but who can't unilaterally levy the tax without the cooperation of at least one other large local government in the county. Thus, the problem requires more than local statesmanship and courage; it requires intergovernmental cooperation as well. Adding a good dose of partisan political differences to the problem compounds the difficulties.
Formulating Revenue Policy
International City/ County Management Association
Cases in Decision Making