页岩公共财政：与油气开发相关的地方财政收入和成本Shale Public Finance: Local government revenues and costs associated with o

在过去的十年中，美国的石油和天然气开发已大幅增长，这在很大程度上与页岩资源有关。这一增长对地方政府向公民提供优质服务的能力具有重要意义。该报告描述了与近期油气开发相关的地方政府的主要收入和服务需求（即成本）。这些收入和成本因州而异，并且通常在州内差异很大。 我们的研究表明，最近油气开发的净影响总体上对地方公共财政是积极的。尽管在许多地区，由新服务需求引起的成本很高，但来自各种来源的增加的收入通常超过了它们，或至少保持了步伐，从而使地方政府得以维持并在某些情况下扩展或改善了他们提供的服务。一些地方政府，特别是在宾夕法尼亚州的阿肯色州和科罗拉多州的部分地区，已经与石油和天然气公司达成协议，以修复对当地道路的破坏，这在限制公共成本方面发挥了重要作用。然而，到目前为止，北达科他州和蒙大纳州的巴肯地区的大多数地方政府都受到了净的负面财政影响，尽管在这些最艰巨的发展阶段，科罗拉多州和怀俄明州非常农村地区的一些城市仍难以应对人口的快速增长。随着钻探活动的减缓而消退（见表1）。 我们观察到了各种地方因素的净净财政成果。这包括近年来正在进行或近期减慢了钻探和水力压裂活动的地区的地方政府，以及活动规模不同的地区的地方政府。这也包括城市，半城市和农村地区的地方政府，那里的人口密度和政府能力相差很大。但是，在油气繁荣迅速发生的农村地区，迄今为止，一些地方政府已经经历了净的财政负面影响（例如巴肯地区），或者在发展的重灾期努力解决财政问题（例如科罗拉多州西部和怀俄明州的部分地区）。 对于征收石油和天然气生产财产税的县政府而言，这些税收提供了最大的收入来源，而对于那些不征收财产税的县来说，最大的收入来源通常来自国家征收的生产分配（即“遣散费”）。 ”）税，或者在宾夕法尼亚州则收取影响费。一些县政府还从县拥有土地上的油气租赁中获得了大量新收入。 大多数县的主要成本来自与石油和天然气相关的卡车交通造成的道路维护和维修，而在较小程度上则是由于与人口增长相关的服务需求的增长（例如执法，紧急服务或行政管理）而导致的人事费用员工。我们考察的大多数县都经历了与油气有关的净净财政影响发展。但是，迄今为止，北达科他州西部的县政府一直在努力满足对服务尤其是道路维护的需求增长。 对于许多市政府而言，主要的收入来源是销售税，这是由于人口增长以及与石油和天然气行业相关的经济活动增加所致。对于其他城市，州遣散费的分配一直是与石油和天然气相关的最大收入来源。对于拥有大量土地的市政当局来说，一个主要来源是从市政拥有土地上的生产中租赁奖金和特许权使用费收入。 对于人口快速增长的城市，主要成本是下水道和供水基础设施的升级，以及人工成本的增加。我们研究的大多数市政府都经历了与油气开发相关的大致中性或净正财政影响，尽管西部农村一些州在发展的最活跃阶段曾经历（或正在经历）净负财政影响。

Oil and gas development has increased substantially in the United States over the past decade, largely associated with shale resources. This increase has important implications for local government’s ability to provide quality services to citizens. This report describes the major revenues and service demands (i.e., costs) for local governments associated with recent oil and gas development. These revenues and costs have varied substantially from state to state, and often within states.

Our research indicates that the net impact of recent oil and gas development has generally been positive for local public finances. While costs arising from new service demands have been large in many regions, increased revenues from a variety of sources have generally outweighed them or at least kept pace, allowing local governments to maintain and in some cases expand or improve the services they provide. Some local governments, notably in Arkansas, Pennsylvania, and parts of Colorado, have entered into agreements with oil and gas companies to repair damage to local roadways, which has played a major role in limiting public costs. However, most local governments in North Dakota and Montana’s Bakken region have experienced net negative fiscal effects to this point, and some municipalities in very rural parts of Colorado and Wyoming struggled to manage rapid population growth during the most active phases of development, though these challenges subsided as drilling activity slowed (see Table 1).

We observed net positive fiscal outcomes across a variety of local factors. This includes local governments in regions where heavy drilling and hydraulic fracturing activity was ongoing or had slowed in recent years, as well as regions that experienced different scales of activity. This also includes local governments in urban, semi-urban, and rural regions, where population density and government capacity vary substantially. However, in rural regions where oil and gas booms have occurred rapidly and at a large scale, some local governments have experienced net negative fiscal effects to date (such as the Bakken region), or struggled to manage fiscal issues during heavy phases of development (such as parts of western Colorado and Wyoming).

For county governments that collect property taxes on oil and gas production, these taxes have provided the largest revenue source, while the largest revenue source for counties that do not collect property taxes typically has been from allocations of state-collected production (i.e., “severance”) taxes or, in the case of Pennsylvania, an impact fee. Some county governments have also generated large new revenues from oil and gas leases on county-owned land.

The leading costs for most counties have been from road maintenance and repair due to oil-and gas-related truck traffic, and to a lesser extent staff costs due to growing service demands associated with population growth such as law enforcement, emergency services, or administrative staff. Most counties we examined have experienced net positive fiscal impacts related to oil and gas

development. However, county governments in western North Dakota have thus far struggled to keep up with increased demand for services, especially road maintenance.

For many municipal governments, the leading revenue source has been sales taxes, driven by a growing population and increased economic activity associated with the oil and gas sector. For other municipalities, allocation of state severance taxes has been the largest oil- and gas-related revenue source. For municipalities with substantial land holdings, a leading source has been leasing bonuses and royalty revenues from production on municipally-owned land.

For municipalities experiencing rapid population growth, the leading costs have been upgrades to sewer and water infrastructure, along with increased staff costs. Most municipal governments we examined have experienced a roughly neutral or net positive fiscal impact related to oil and gas development, though some in rural western states have experienced (or are experiencing) net negative fiscal effects during the most active phases of development.