You're probably familiar with the earmarking of selective consumption taxes in your state—for example, gas tax revenues may be dedicated to highway funding. However, tax revenues don't always “stick” to the program that they're earmarked to. This chapter shows how earmarked taxes can serve...

Faced with looming fiscal issues after the most recent financial crisis, state governments have increasingly taken steps toward tax reform. The reforms they have undertaken range from lowering tax rates to removing exemptions and credits to simplifying the tax code. The relative success and...