Congratulations to our Tar Heels!

Congratulations to our Tar Heels!  Why is this on Death & Taxes you ask?  Well…

Thank you to all of the Tar Heels who made their way to Franklin Street last night!

Thank you for coming to town and spending your sales tax dollars in Orange County!  Come back and snag a championship t-shirt!

So this is a great example of Orange County importing sales tax dollars (with over 9,000 in the Dean Dome and 55,000 on Franklin Street alone).  It also demonstrates some of the additional costs that come with enthusiastic non-residents!

“Chapel Hill officials already warned fans not to light bonfires on the street after the game, but by midnight fans already had three bonfires burning brightly in the intersection.  Also, by 12:05 a.m. Tuesday, young men had climbed street poles on at least three corners of the intersection and were standing on top of the walk/don’t walk signs…The streets were cleaned and reopened by 2:10 a.m. Tuesday.” (Article)

 

It all comes back to taxes…

 

 

About the Author

Author portrait

Whitney Afonso

Whitney Afonso is a professor of public administration and government at the School of Government. Her research focuses on state and local public finance with an emphasis on local sales taxes. Afonso won the Burkhead Award for best manuscript published in Public Budgeting and Finance in 2015 and the Curro Award for best student paper in 2010. She also has served on the executive committee of the Association for Budgeting and Financial Management since 2018.

In addition to her traditional research and teaching, her position at UNC engages her with elected officials and practitioners within the state. Afonso serves on the editorial boards of the Journal of Public Administration Research and TheoryPublic Budgeting & Finance; and State and Local Government Review. She also serves as an executive committee member for the Association for Budgeting & Financial Management. Afonso is the liaison for the North Carolina Local Government Budget Association.

She received her bachelor's degree from Vanderbilt University, completed a master's program at Texas A&M University, and received her Ph.D. from the University of Georgia.

View all posts by Whitney Afonso