A behavioral model is presented to identify the linkages between urban social structure and urban public expenditure data. The model is then tested on data from the 198 largest U.S. cities using first a principal components analysis to dimension the structural variables and second a regression model to measure the covariation between urban spending and selected measures of urban structure. The results suggest a relevant set of considerations for planning the urban fisc for purposes of State and Federal intergovernmental policy as well as for purposes of urban physical planning.