This study evaluates the tax burden changes that occur as two local service functions, welfare and education, are shifted to State government financing. An analysis of alternative methods of such financing is undertaken, and the effects of these methods on the residents of the two central cities of Kansas City standard metropolitan statistical area are examined. Findings and recommendations resulting from this analysis and examination may be helpful in making other difficult policy decisions concerning public services and the sources of revenue used to support them. (NTIS)