Provides some preliminary systematic evidence on state spending and presents an abundance of descriptive statistics on spending and on the demographic and economic characteristics of the states.

Uses national aggregate time series data to estimate the trend rate of growth and the deviation from trend for several components of state general sales and individual income tax bases. The results indicate great variety in growth and variability characteristics across tax base components.

In 1991, a property tax limitation measure was imposed in five Illinois counties. Dye and McGuire (1997) studied its short–term impact. With the limit now in effect for over a decade and extended to many more counties, we assess its long–term impact. Because jurisdictions brought under the...

Provides an overview of the institutional structure of educational finance in California. Analyzes the long range impact of the California reforms on school financing and student performance.

We summarize research addressing the validity of the argument that constitutional constraints such as Proposition 13 could reduce the size of local governments while having little effect on the quality of public services provided. A growing body of research is producing a consistent conclusion;...

Considers how state aid might be adjusted to compensate for cost differentials in providing equal educational resources in different localities.

How are major state revenue sources affected by the business cycle? Could changing the mix of taxes mitigate the severity of cyclical budget problems? This paper examines issues in estimating and interpreting the short–run elasticity of taxes with respect to personal income. Recent literature...

A recent policy change caps the annual percentage increase in the assessed value of owner–occupied homes in Cook County, Illinois. Assuming that total revenue would remain constant, the result is relief for some financed by higher taxes on others. We estimate these tax burden shifts using data...

The answer to the question posed in the title depends on which model of local government behavior is operative. If it is the median-voter/benevolent-dictator model, then property tax limits can only be for evil. If it is the Leviathan/budget-maximizing-bureaucratic model, then property tax...

We examine whether personal and business taxes are an important determinant of economic development in a metropolitan area. We estimate determinants of the location of private employment and population across the D.C. metropolitan area over the period 1969-94. After controlling for jurisdiction...