ABSTRACT
This chapter directs the planning practitioner to specific fiscal impact cost calculation methods, given both the kind of development situation he is attempting to evaluate fiscally and the type of community in which the evaluation is taking place. It then lists, by individual method, the more appropriate applications of a method both in terms of the problematical alternatives demanding analysis and the fiscal context of the analysis. It is the province of the fiscal impact analyst, after careful reading of the assumptions, data requirements and situational preferability associated with each of the several methods, to choose one or more of these approaches for the pending fiscal impact evaluation. The Per Capita Multiplier Method, the most widely used of average costing techniques, is employed in situations where service infrastructure bears a close relationship to service demand such that the average costs of providing services to current users is a reasonable approximation of the costs to provide similar services to future users.
