Pursuing local tax policy -- Local taxation and American federalism -- Local limits -- The logic of the property tax -- The property tax under siege -- Local-option sales and excise taxes -- Income and business taxes -- Nontax revenue options -- Financing local government in the 21st century --...

When investigating the effects of federal grants on the behavior of lower-level governments, it is hard to defend the handling of grants as an exogenous factor affecting local governments; federal governments often set grants based on characteristics and performance of local governments. In this...

Using a cost-capacity gap framework, this paper is the first study to quantify nonschool fiscal disparities across Connecticut municipalities. In the absence of a Uniform Chart of Accounts for municipalities, the paper uses a newly assembled dataset of multi-year local financial records,...