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One function of government is to provide the goods and services (police, courts, education, roads, economic security, etc) that individuals need and want but are unable to obtain from the private sector. In order to provide these services, the government must impose taxes to pay for them. A state can tax virtually anything that it chooses but the objective is to develop taxes and a tax system that serve the broad needs of society in an efficient, fair and impartial way. Several attributes of taxes are widely accepted as criteria for evaluating the impacts of taxes on society and the economy. These criteria are: economic efficiency, economic competitiveness, administrative simplicity, adequacy, and equity. No tax is ideal with respect to all these criteria and each citizen views the taxes differently based on the taxes they pay and the benefits they receive. Consequently, selecting taxes and designing a tax system for state and local revenues is a process of trade-off and compromise.

Graphic presentation on Missouri state and local government expenditures. Data representations include graphs, maps, tables and charts.

This brief examines the four most important sources of tax revenue for the state, three of which, the individual income tax, sales and use taxes, and the corporate income tax, comprise over 90% of the moneys credited to the general revenue fund. The general revenue fund is the source from which appropriations are made for education, public assistance including Medicaid, mental health services, and general governmental functions. The motor fuel tax is the fourth tax examined here.

Graphic presentation concerning Missouri sales, personal income, and corporate taxes. Data representations include maps, charts, tables and graphs.

Graphic presentation on Missouri State and Local government revenues, debts, and Intergovernmental revenues.

"During the past recession (2008-2009) and in its aftermath, local governments struggled to manage budgets as revenues fell. Experienced officials had managed through a past economic cycle and, as a result, many local governments had larger reserve funds than in the past for managing through these cycles. However, the past recession was deeper and longer than any in the past half-century with a slower recovery, and these funds were not sufficient. With lower revenue, the majority of local governments struggled to meet the needs and expectations of citizens and experienced fiscal stress. With the current pandemic, the economic downturn was swifter than the past recession and local governments again face budget difficulties. The data do not cover the current pandemic. In addition, at any time short-term factors and unpredictable events, such as snowstorms, flooding and drought, can cause both increased demand for government services by the residents while at the same time lowering tax revenues."--First page. ; Written by Judith I. Stallmann (Professor Emeritus, Agricultural and Applied Economics and Public Affairs), Austin Sanders (Master's student in Agricultural and Applied Economics) ; New 06/20 ; Includes bibliographical references

Decentralization is argued to enhance citizen–government relationships and, thus, to lead to higher levels of citizen trust. General purpose policing encompasses various services that might be assigned to different levels of governments. The literature lacks generalizable studies of the effects of the structural arrangements of police systems on police performance. This study is a cross‐national exploration of the relationship between the varying degrees of police decentralization and police performance as measured by citizen trust in the police. It uses a measure of decentralization of police systems based on the tiers of government with some control over police. Results show that, in the 72 sample countries, the relationship between citizen trust in police and decentralized police systems is not statistically significant. However, when the countries are categorized by the Human Development Index, decentralized police systems tend to be positively related to citizen trust in the more developed countries but inversely in the less developed countries.

The influence of state‐level tax and expenditure limitations on economic performance within the framework of the state's business climate is examined using a family of parametric and nonparametric tests of subsample equivalency. An index of tax and expenditure limitation strength or restrictiveness developed by Poulson is used to test for patterns in 84 separate measures of economic performance, business vitality, and development capacity. In general, we find no evidence that tax and expenditure limitations are associated with higher levels of economic performance or business climate. There is limited evidence that tax and expenditure limitations are associated with a poorer business climate and lower economic performance in some cases.

ABSTRACTEmploying a unique index of Tax and Expenditure Limitation (TEL) restrictiveness, we estimate a family of economic growth models using a panel of the 50 U.S. states for the period 1969 to 2005. Our central goal is to assess the relationship between TEL restrictiveness and economic growth. Results suggest that stronger TELs imposed on state governments have a dampening effect on state economic growth and TELs imposed on local governments have a weak negative impact on growth. The results do not support the argument that legislatures can use tax and expenditure limits as a mechanism to promote economic growth.

To help policy makers manage expenditures during periods of economic downturns, most states have formal budget stabilization funds and unreserved fund balances. Using indices of tax and expenditure limitations laws restrictiveness, we examine the relationship between tax and expenditure limitations and state reserves for years 1992–2010 to help determine the extent to which tax and expenditure limitations constrain or in other ways affect how states manage fiscal reserves. This time period is particularly relevant because it includes two recessions and most states had budget stabilization funds and tax and expenditure limitations. Findings suggest that state-constructed tax and expenditure limitations have little effect on state capacity to react to fiscal shocks.

The research focuses on the impact of the restrictiveness of tax and expenditure limitations (TELs) on the credit ratings of 566 U.S. municipalities over the 2007-2010 time period. The credit ratings used are by Moody's rating agency, and municipal fiscal data are drawn from the Government Financial Officers Association's (GFOA) Certificate of Achievement for Excellence in Financial Reporting program. Results suggest that more restrictive TELs imposed on municipalities by the states have a weak negative impact on credit ratings which will likely force municipalities to face higher interest costs.

Tax and expenditure limitations (TELs) imposed on state and local governments is a popular policy approach to limit the growth in government. At the same time these limits may hinder the ability of state and local governments to provide services and make investments in public infrastructure. We test the relationship between state-level TEL restrictiveness and the United State's network of highway bridges. We generally find that more restrictive TELs have a weak negative impact on the percentage of bridges deemed structurally deficient but a positive impact on the percentage of bridges deemed functionally obsolete. The states with the most restrictive TELs, those that restrict both revenues and expenditures, tend to have a smaller share of their bridges that are either structurally deficient of functionally obsolete.