Taxation by citation in many US cities does little to protect the public and can compromise individual rights

Over the past decade many US cities have attempted to fix budgetary holes by raising revenues via enforcing their municipal codes. Dick M. Carpenter II investigates three cities in Georgia which undertake “taxation by citation”. He finds that the budget share of fines and fees were three times higher for these cities than in others, most citations had little to do with public safety, and local courts also play an important part in revenue generation.