Tax administering agencies are expected to reduce discrepancies between taxpayers' declared liabilities and their true liabillities. The near-term objectives seem to be the production o f justice a...

Allocation by and output of a tax-administering agency

The face of state finances has changed. In 1973, recurring tax increases, once assumed as inevitable, gave way to widespread tax reduction. Some factors underlying this change: the greater impact of inflation on state income than outgo, the stabilizing of educational costs, and federal revenue sharing. Before this turnabout, states had transformed their finance structures by legislation shifting local fiscal responsibilities to state governments, expanding the use of broad-based taxes, reducing state-local tax regressivity, and instituting tax limitations. Continuance of these developments will depend primarily on state fiscal condition and taxpayers' acceptance of broad-based taxes for property taxes.

New Look in State Finances: Tax Reduction and Restructured Tax Systems.

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Nicholas J. Letizia

Papers

The Federal Collection of State Individual Income Taxes