Since it's Monday, I'm guessing you really want to read about tax districts. I mean, who wouldn't? Fortunately, the good folks at WESTAF have provided the means, through this seminar proceedings report now available for download from their publications page (or here in PDF format).

Tax districts are one of many tools in the public arsenal to fund infrastructure or operating needs for the common good. Special sales or use taxes are gathered within a geographic area, and allocated to a specific need -- a new stadium, a redevelopment initiative, an infrastructure improvement, or even a collection of arts organizations.

Cultural districts in St. Louis, Denver, St. Paul, Allegheny County, have been funneling funds to arts organizations for years now (in some cases, decades). The seminar was convened to explore their impact and potential -- both intended and unintended.

The economic benefits to the arts organizations is the obvious and popular topic when exploring such districts. But equally interesting are the larger impacts such funding strategies have on the local arts ecology. In his presentation, Anthony Radich identifies six outcomes that also come with the money:

• The entitlement of organizations places an undue emphasis on maintaining organizations rather than on the development of art forms.
• The largest entitled organizations become untouch- able and allowed to lose touch with the public.
• The entitlement structure prevents the allocation system from being nimble and responsive.
• The culture of entitlement discourages robust cul- tural policy discussion that can benefit the arts in the long term.
• By bracketing out emerging and non-mainstream organizations from eligibility for significant funding, the system is insensitive to issues of cultural equity.
• The limited criteria used to qualify organizations for funding allocations leaves them unaccountable for their aesthetic decisions.

Worth a read if you're currently part of a tax district, or hear rumblings of creating one around you.