Changing state fiscal capacity and tax effort in an era of devolving government, 1981-2003

Publius: The Journal of Federalism

Volumn 37, Issue 4, 2007, Pages 532-550

  Mikesell, John ^a  

^a INDIANA UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 44849142741     PISSN: 00485950     EISSN: 17477107     Source Type: Journal    
DOI: 10.1093/publius/pjm016     Document Type: Article

References (22)

1. Advisory Commission on Intergovernmental Relations (ACIR). 1982. Tax Capacity of the Fifty States: Methodology and Estimates. Washington, DC: Advisory Commission on Intergovernmental Relations.
2. _. 1993. RTS 1991, State Revenue Capacity and Effort. Washington, DC: Advisory Commission on Intergovernmental Relations.
3. Akin, John S. 1973. Fiscal capacity and the estimation method of the advisory commission on intergovernmental relations. National Tax Journal 26 (June): 275-291.
4. Annala, Christopher N. 2003. Have state and local fiscal policies become more alike? Evidence of beta convergence among fiscal policy variables. Public Finance Review 31 (March): 144-165.
5. Barro, Stephen M. 2002. Macroeconomic Versus RTS Measures of Fiscal Capacity: Theoretical Foundations and Implications for Canada. Institute of Intergovernmental Relations, Queen's University, School of Policy Studies, Working Paper Number 7 [http:// www.iigr.ca/pdf/publications/ 131_Macroeconomic_Versus_RTS.pdf].
6. Berry, William D., and Richard C. Fording. 1997. Measuring state tax capacity and effort. Social Science Quarterly 78 (March): 158-166.
7. Compson, Michael L. 2003. Historical estimates of total taxable resources for U.S. states, 1981-2000. Publius XXXIII (Spring): 55-72.
8. Due, John F., and John L. Mikesell. 1994. Sales Taxation, State and Local Structure and Administration, 2nd ed. Washington, DC: Urban Institute Press.
9. Ladd, Helen F., and John Yinger. 1989. America's Ailing Cities, Fiscal Health and the Design of Urban Policy. Baltimore, Maryland: Johns Hopkins University Press.
10. Mikesell, John L. 2002. Tax expenditure budgets, budget policy, and tax policy: Confusion in the states. Public Budgeting & Finance XXII (Winter): 34-51.
11. _. 2004. The prospects for general sales taxation in American state and local government finance: Challenges for a fiscal workhorse unready for the new millennium. Journal of Public Budgeting, Accounting, and Financial Management 16 (Spring): 63-79.
12. _. 2005. State sales taxes in 2004: Capturing proceeds from a stronger economy. State Tax Notes 38 (November 28): 759-766.
13. Oakland, William H. 1994. Fiscal equalization: An empty box?" National Tax Journal 47 (March): 199-209.
14. Tannenwald, Robert. 1999. Fiscal disparity among the states revisited. New England Economic Review July/August, 3-25.
15. _. 2001. Are state and local revenue systems becoming obsolete? New England Economic Review 27-43.
16. Tannenwald, Robert and Nicholas Turner. 2004. Interstate fiscal disparity in state fiscal year 1999. Federal Reserve Bank of Boston Public Policy Discussion Papers No. 04-9 (December). [http://www.bos.frb.org/economic/ppdp/ 2004/ppdp0409.pdf ].
17. Tiebout, Charles. 1956. A pure theory of local public expenditures. Journal of Political Economy 64: 416-424.
18. U.S. Bureau of Census, Governments Division. 2005. State and Local Government Finances: 2002-03. Washington, DC: U. S. Bureau of Census. [http://www.census.gov/govs/estimate/ 03sl00us.html].
19. U.S. Bureau of Economic Analysis. National Income and Product Accounts. http:// www.bea.gov/bea/dn/nipaweb/SelectTable.asp?Selected=Y.
20. U.S. Department of Treasury. 2002. Treasury Methodology for Estimating Total Taxable Resources. Revised November. http://www.treas.gov/offices/ economic-policy/resources/ nmpubsum.pdf.
21. U.S. Department of Treasury. Total Taxable Resources: 2001, 2002, and 2003. http:// www.treas.gov/offices/economic-policy/resources/2005est.pdf.
22. Yesim, Yilmaz, Sonya Hoo, Matthew Nagowski et al. 2006. Measuring Fiscal Disparities across the U.S. States: A Representative Revenue/Representive Expenditure System Apporach Fiscal 2002. Urban Institute Occasional Paper Number 74. Washington, DC: Urban Institute.