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ERIC Number: ED163592
Record Type: RIE
Publication Date: 1977
State and Local Revenue Potential 1976.
Quindry, Kenneth E.; Schoening, Niles
This is the tenth in the series of Southern Regional Education Board reports on tax performance and tax effort of the states and their subdivisions. Three tasks are involved in preparing the statistics for the report. First, state and local tax collections are gathered by source and by state as reported by the Governments Division of the U.S. Bureau of the Census. Second, collections are measured against average rates of collection and potential collections are computed. Third, potential and actual collections are compared in order to determine the extent to which states are overutilizing or underutilizing the relative ability to collect taxes. These three sets of data are presented in tables 1-12 and further analyzed in tables 13-38. Additional tables present summaries, compensate for inflation, present tax rate data for major taxes, and present a summary of legalized gambling. Legislative activity in taxation during 1976 is also discussed. (Author/IRT)
Descriptors: Local Government, State Legislation, State Programs, Statistical Data, Tables (Data), Tax Effort, Tax Rates
Southern Regional Education Board, 130 Sixth Street, N.W., Atlanta, Georgia 30313 ($2.00)
Publication Type: Numerical/Quantitative Data
Education Level: N/A
Authoring Institution: Southern Regional Education Board, Atlanta, GA.
Note: For a related document, see ED 135 042; Not available in paper copy due to small print size of original document; Tables may not reproduce clearly