The American system of fiscal federalism requires that state and local governments finance the bulk of their budgets from own-source revenues, not transfers. This article analyzes state total taxable resources from 1981 to 2003 to evaluate how state fiscal capacity has changed in that time and...

This paper compares states in terms of their relative fiscal capacity, fiscal need, fiscal comfort, and tax effort in state fiscal year 1999 (FY1999). It is the most recent in a series initiated by the U.S. Advisory Commission on Intergovernmental Relations (ACIR) in 1962. As in previous...

This handbook evaluates the persistent problems in the fiscal systems of state and local governments and what can be done to solve them. Each chapter provides a description of the discipline area, examines major developments in policy practices and research, and opines on future prospects.