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ERIC Number: ED189721
Record Type: Non-Journal
Publication Date: 1980
Pages: 149
Abstractor: N/A
Reference Count: N/A
State and Local Tax Performance, 1978. A Review of 1978-79 Tax Legislative Activities.
Quindry, Kenneth E.; Schoening, Niles
Although intended particularly for use by those in public higher education, this report provides general current information on state and local tax performance. A review of recent tax legislation lists 1978 measures designed to restrain state spending, summarizes 1978 tax legislation in general, and outlines the major legislative action regarding taxes in 1979. Five maps of the United States display comparative information on tax effort, relationships between state tax collections and personal income, fiscal capacity, relationships between fiscal capacity and personal income, and relationships between tax effort and capacity. Charts and tables reveal distribution of taxes by source and degree of utilization. A detailed analysis of recent changes in the states' tax utilization is provided. Key measures for focusing on particular ways of viewing tax performance are also made available. Extensive tables present the basic data analyzed in the text and in the charts. (Author/PGD)
Southern Regional Education Board, 130 Sixth St., N.W., Atlanta, GA 30313 ($3.00)
Publication Type: Reports - Descriptive; Numerical/Quantitative Data
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: Southern Regional Education Board, Atlanta, GA.