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The Federal Role in State Fiscal Stress
In: Publius: the journal of federalism, Band 22, Heft 3, S. 33
ISSN: 0048-5950
LOTTERIES: STILL SMALL CHANGE
In: STATE LEGISLATURES, Band 15, Heft 6, S. 14-15
TAX REFORMS FAIL IN THREE STATES: WHY?
In: STATE LEGISLATURES, Band 15, Heft 7, S. 21-23
TAX REVENUES SOAR AND TUMBLE
In: STATE LEGISLATURES, Band 15, Heft 5, S. 30-31
A NEW WAY TO COMPARE STATES' SPENDING
In: STATE LEGISLATURES, Band 15, Heft 5, S. 10-11
NEW WAYS TO FINANCE INFRASTRUCTURE
In: STATE LEGISLATURES, Band 15, Heft 3, S. 22-25
WANTED: A GOOD STATE TAX POLICY
In: STATE LEGISLATURES, Band 14, Heft 4, S. 24-27
FLORIDA'S SALES TAX ON SERVICES: ABERRATION OR INNOVATION?
In: STATE LEGISLATURES, Band 14, Heft 1, S. 10-13
THE COSTS OF FIXING UP THE SCHOOLS
In: STATE LEGISLATURES, Band 14, Heft 5, S. 18-21
THE TAX REVOLT 10 YEARS LATER
In: STATE LEGISLATURES, Band 14, Heft 8, S. 14-17
ARE STATES PLAYING BUDGET ROULETTE?
In: STATE LEGISLATURES, Band 14, Heft 3, S. 28-31
THE BLIZZARD OF 1987: A YEAR OF TAX REFORM ACTIVITY IN THE STATES
In: Publius: the journal of federalism, Band 18, Heft 3, S. 17-36
ISSN: 0048-5950
THE YEAR 1987 WAS THE MOST ACTIVE ONE IN TERMS OF STATE TAX REFORM ACTIVITY WITHIN RECENT MEMORY. MOST STATES RESPONDED TO FEDERAL TAX REFORM NOT ONLY BY CONFIRMING THEIR INCOME TAXES TO THE NEW FEDERAL PROVISIONS BUT ALSO BY SUCH ACTIONS AS INCREASING THEIR PERSONAL EXEMPTIONS OR CREDITS, RAISING THEIR STANDARD DEDUCTIONS, AND/OR REDUCING MARGINAL TAX RATES. THE NET RESULT OF THESE CHANGES WAS TO INCREASE THE PROGRESSIVITY OF STATE INCOME TAXES. THE MOST IMPORTTANT DEVELOPMENT AFFECTING OTHER TAXES WAS FLORIDA'S ULTIMATELY FAILED ATTEMPT TO EXPAND THE SALES TAX TO A BROAD RANGE OF SERVICES. MOST STATES DID NOT REFORM THEIR CORPORATION INCOME TAX, BUT THAT TAX MAY RECEIVE MORE ATTENTION IN THE NEXT FEW YEARS. DESPITE THE HIGH LEVEL OF ACTIVITY IN 1987 AND THE FORMIDABLE OBSTACLES TO ACCOMPLISHING SIGNIFICANT TAX REFORM, 1987 WILL PROBABLY BE SEEN IN RETROSPECT AS THE BEGINNING OF A MAJOR PERIOD OF STATE TAX REFORM EXTENDING INTO THE EARLY 1990S.