Analyzes how state and local governments responded to the economic conditions and political movements of the 1980's. Speculates whether the 1990's will be an extension of the 1980's, or whether there are new forces that will break these trends.

We review the changing nature of tax policy in developing countries over the last 30 years and consider what factors determining the level and structure of tax revenues in such countries may have changed recently and how such changes may affect future developments.

Economists have devoted relatively little attention to explaining why some state and local governments choose more progressive fiscal instruments than others. This paper provides an empirical model to identify the determinants of income redistribution as a budgetary choice, and estimates the...