Villanova University was founded in 1842 by the Order of Saint Augustine. To this day, Villanova’s Augustinian Catholic intellectual tradition is the cornerstone of an academic community in which students learn to think critically, act compassionately and succeed while serving others. Villanova prepares students to become ethical leaders who create positive change everywhere life takes them.


The strength of the Villanova experience comes in part from the University’s welcoming community. All members are bonded together by a shared responsibility to uphold the ideals of Saint Augustine and let the principles of truth, unity and love guide their lives. The Villanova community helps students grow intellectually, professionally and spiritually, and challenges them to reach their full potential.


The University’s rigorous academic experience, rooted in the liberal arts, forms an environment in which students and professors are partners in learning. The Villanova community is dedicated to providing a personalized experience that fosters every student’s intellectual and spiritual well-being. As part of their education, students are encouraged to enrich their own lives by working for those in need. Through academic and service programs, students use their knowledge, skills and compassion to better the world around them.


There are more than 10,000 undergraduate, graduate and law students in the University’s six colleges—the College of Liberal Arts and Sciences, the Villanova School of Business, the College of Engineering, the College of Nursing, the College of Professional Studies and the Villanova University Charles Widger School of Law. These colleges are the setting for an experience that develops both the heart and the mind, and creates the atmosphere where students are called to ignite change.


Villanova University is located in a suburban community 12 miles west of Philadelphia, Pa.

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Examining the Evolution of Cross-National Fiscal Transparency

The Fiscal Savings Behavior of Pennsylvania School Districts Through the Great Recession

A Glimmer of Optimism in Government Savings Accumulation? An Empirical Examination of Municipal Unassigned Fund Balance in Florida

Dr. Theodore Arapis focuses on school district financing, local government fiscal savings, international fiscal transparency and the practice of budgeting for the state-level bureaucracy. He has written recently on the need for charter school funding reform, particularly in Pennsylvania. Dr. Arapis has been featured in Politico, WalletHub, The Philadelphia Inquirer and The WorldPost.

Public Administration

Fiscal Transparency & Accountability

School District Financing

Budgeting

Public Finance

Government & Financial Management

Opinion: Amend State School Code to Reflect Realities of Charter Funding

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D.C. Schools Have High Hopes for Their Study Abroad Program

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changes-to-philadelphias-tax-structure-could-represent-pivotal-economic-shift

Associate Professor and Chair of Public Administration | College of Liberal Arts and Sciences

On March 14, Philadelphia mayor Cherelle Parker delivered her first budget proposal in a 75-minute address to City Council. 

Throughout her speech, the new mayor touched on subjects ranging from corridor cleaning and housing programs to police spending and anti-violence grants. However, one set of items was absent from her $6.29 billion plan and presentation.

In a break from recent administrations, Mayor Parker abstained from calling for cuts to the city's wage or business taxes. She also refrained from speaking on adjustments to Philadelphia's tax structure, which depends more heavily than other municipalities on wage taxes and has a relatively light property tax burden.

Theodore Arapis, PhD, chair of Villanova University’s Department of Public Administration and an expert on fiscal policy in local governance, believes that changes to how Philadelphia levies and handles taxes, particularly on the real estate front, should be discussed further. 

"[Having property taxes play a larger role] represents a pivotal shift towards creating a more resilient and efficient revenue system," said Dr. Arapis, after reviewing the mayor's plan. "The current reliance on wage taxes is subject to considerable volatility, undermining fiscal stability. In contrast, property taxes offer a more inelastic and predictable revenue stream, suggesting a strategic move towards them would be beneficial for the city."

Dr. Arapis also maintains that, with Harrisburg's go-ahead, Philadelphia's real estate taxes could be structured in a way that effectively facilitates business growth, while ensuring that homeowners are not unduly burdened.

"Differentiating tax rates between commercial and residential properties could strike a delicate balance—spurring economic development while maintaining equitable tax distribution," he stated. "This segmentation could stimulate business activity by creating favorable conditions for commercial enterprises, which is essential for Philadelphia's economic vitality."

Additionally, Dr. Arapis contends that tweaks to the city's tax abatement policy, which is currently in the process of a gradual phaseout, could further provide for inclusive and sustainable growth.

"Tax abatements have been utilized as a policy tool to stimulate property revitalization and neighborhood renewal. However, these measures often carry unintended consequences that disproportionately impact existing residents," he shared. "Specifically, such incentives can precipitate a rise in property values and, consequently, a hike in the tax burdens of non-abated properties. This dynamic can exacerbate gentrification, leading to the displacement of longstanding community members.

"To address the complexities of tax abatement policies in fostering affordable [and accessible] housing, a nuanced strategy is vital. A more equitable distribution of housing affordability could be achieved by, say, mandating that at least 50% of units in new developments meet affordability criteria... [and diversifying] the approach to income targeting, perhaps through a tiered system that caters to various income levels [and indexes] these categories to local inflation and wage growth."

Despite the content of her first budget proposal and address, Mayor Parker likely shares some similar perspectives on tax reform and structural adjustments. Prior to entering office, during her years as a City Council member and days on the campaign trail, the acting executive worked to lower Philadelphia's wage tax, acknowledged the untapped potential of property taxes and expressed her desire for a differentiation of property tax rates. 

Before pursuing these measures further, as The Philadelphia Inquirer reports, Mayor Parker is probably (1) holding off until the newly announced Tax Reform Commission shares its findings, (2) ensuring that there are no immediate, major disruptions to the city's flow of revenue, as she launches her "safer, cleaner, greener" agenda, and (3) waiting for state lawmakers to make greater progress on raising the minimum wage and restructuring the Commonwealth's tax legislation, namely the uniformity clause. The mayor did, however, make one notable tax-related recommendation in her budget plan: She proposed an increase to the school district's share of real estate tax revenue from 55% to 56%, which could boost funding for the district by $119 million over five years.

"The redistribution of real estate taxes between the school district and the city is commendable as an initial measure," observed Dr. Arapis. "However, without a comprehensive reform of the real estate tax system, encompassing regular property reassessments and adjustments to mill rates, this change is likely to yield only ephemeral benefits."



Changes to Philadelphia's Tax Structure Could Represent "Pivotal" Economic Shift

"Theodore Arapis, PhD, and John R. Johannes, PhD. Dr. Johannes, professor, Department of Political Science, will present a lecture titled "What the Election Tells Us, and Where Do We Go from Here?" in which he will discuss the election's consequences and anticipate both its policy and political implications."

2012 US Presidential Election Series

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