ERIC Number: ED169672
Record Type: Non-Journal
Publication Date: 1979
Reference Count: N/A
State and Local Tax Ability and Effort, 1977.
Quindry, Kenneth E.; Schoening, Niles
This report analyzes the relative capacity for states to provide revenues for state services and the relative effort of each state in levying taxes to pay for those services. Most data presented are for 1977 for the 14 southern states. The heart of the report is found in the 34 tables summarizing tax effort and ability presented in the appendix. The body of the report summarizes 1977 state actions to limit public spending and revenue collection, legislative activity in taxation in 1977 and 1978, a national overview of tax collection from 1967 to 1977, comparisons of effort and ability in 1967 and 1977, comparisons of effort and ability in 1976 and 1977, and the purchasing power of state and local tax effort and ability. The report demonstrates that collections of state and local taxes average $634 per capita in the southern states, compared with $820 in the nation, and all 14 of these states fall below the national average in the overall tax effort. The report also determined that property taxes accounted for 17 percent less of total state and local taxes in 1977 than in 1967, both in the United States and in the South and that since 1970, state and local taxes have doubled in the United States. (Author/JM)
Descriptors: Fiscal Capacity, Income, Property Taxes, Research Reports, State Legislation, State Programs, Tables (Data), Tax Effort, Tax Rates
Southern Regional Education Board, 130 Sixth Street, N.W., Atlanta, Georgia 30313 ($3.00)
Publication Type: Legal/Legislative/Regulatory Materials; Numerical/Quantitative Data; Reports - Research
Education Level: N/A
Authoring Institution: Southern Regional Education Board, Atlanta, GA.