Appleby, Andrew2020-07-022020-07-022020-07-0198 Or. L. Rev. 4770196-2043https://hdl.handle.net/1794/2538470 pagesMany localities are facing unprecedented challenges—such as a dramatic rise in homelessness and insufficient transportation infrastructure—that have reached crisis levels. These localities are in a precarious position. If they do not solve these problems quickly, or if they impose overbearing and poorly designed taxes, there will be dire economic and social repercussions. In response to these challenges, several localities recently enacted or proposed taxes targeted directly at large businesses, with revenues allocated explicitly for a designated purpose. Localities are gravitating toward targeted taxes for several reasons. Some assert that the success of large employers within the locality contributed to, or even directly created, these challenges. Perhaps most importantly, targeted tax laws serve a clear expressive function. Depending on the locality’s primary objective, targeted taxes may be problematic and counterproductive.enAll Rights Reserved.Local governmentState governmentTaxationArticle