This article provides estimates of the impact of earmarked revenues on the level and composition of state expenditures. Examined are four types of state spending —total, elementary and secondary education, highways, and aid to nonschool local governments -and two measures of earmarking...

Appeal processes provide important opportunities to challenge administrative decisions, but adjudicators often lack access to information relevant to the disputed claim. This article examines the motivations for property tax assessment appeals as well as the factors that influence the decision...