This article advances the proposition that general business taxation should be structured to recover the costs of public services rendered to the business community. Estimates of one possible form of such a tax structure are offered for states of the Seventh District and for other U.S. regions.

Most central cities of the Midwest experienced revival in the 1990s in comparison with the previous two decades, according to such broad measures as population, employment, unemployment, and income. This article evaluates gains in light of the overall turnaround of the Midwest economy and finds...