ABSTRACT
Discussion of housing in modern industrialized society can rarely be limited to considerations of its simple shelter function — its ability to shield its occupants against natural and human elements. Residential cost-revenue analysis, by virtue of its very name, has as its task the quantitative delineation of the costs and revenues which accompany residential development. In the first generation of cost-revenue investigations (the basic approach), the dimensions of analysis were interpreted very narrowly. The first generation approaches remain elegant in their simplicity, and they present an operational technique which is amenable to existing data resources. Given estimates of people and public school pupils produced by a development, the problem of charging costs then arises. In order to calculate the fiscal impact of housing, it is necessary to understand one of the basic environments in which it is placed: the municipal fiscal system. In terms of operational procedures, two important concepts must be understood — taxable valuation and tax levies.
