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Publication Date: March 2007
Publisher: Tax Policy Center
Author(s): Kim Rueben
Research Area: Banking and finance
Keywords: Tax Policy; Tax Distribution and Economic Trends; State and Local Issues; Distribution of Taxes and Income
Type: Audio/Visual
Abstract:
Rueben's presentation outlines state and local revenues and provision of services. Specifically, she discusses aspects of who pays the tax burden, such as efficiency and equity. The presentation concludes with some special issues relating to state and local governments, including tax exporting, balanced budget rules, and tax limitation rules.