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ERIC Number: EJ100978
Record Type: CIJE
Publication Date: 1974
Pages: N/A
Abstractor: N/A
Reference Count: 0
ISBN: N/A
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New Look in State Finances: Tax Reduction and Restructured Tax Systems
Rothenberg, Leon
National Tax Journal, 27, 2, 175-181, Jun 74
In 1973, many States had widespread tax reductions as a result of (1) the greater impact of inflation on income rather than on outgo, (2) the stabilizing of educational costs, and (3) federal revenue sharing. State legislation has shifted local fiscal responsibilities to State government, expanded the use of broad-based taxes, and instituted tax limitations. (Author/DN)
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