Source: Richard M. Bird, Municipal Finance Journal, Vol. 35 no. 3, Fall 2014
From the abstract:
This paper considers several distinct but related aspects of what we are doing when we attempt to measure and evaluate the fiscal health of cities: How is the fiscal health of cities defined in the literature? How is this concept related to fiscal sustainability? How may fiscal health be measured in practice? To what extent may fiscal health indicators be interpreted as representing local fiscal effort or performance?