LEADER 04700nam 2200637 a 450 001 9910450894203321 005 20210617031547.0 010 $a1-281-43107-9 010 $a9786611431075 010 $a0-226-72623-1 024 7 $a10.7208/9780226726236 035 $a(CKB)1000000000406126 035 $a(EBL)408272 035 $a(OCoLC)476228332 035 $a(SSID)ssj0000155636 035 $a(PQKBManifestationID)11163107 035 $a(PQKBTitleCode)TC0000155636 035 $a(PQKBWorkID)10112921 035 $a(PQKB)10392372 035 $a(MiAaPQ)EBC408272 035 $a(DE-B1597)535542 035 $a(OCoLC)1058518638 035 $a(DE-B1597)9780226726236 035 $a(Au-PeEL)EBL408272 035 $a(CaPaEBR)ebr10230025 035 $a(CaONFJC)MIL143107 035 $a(EXLCZ)991000000000406126 100 $a19871015d1988 uy 0 101 0 $aeng 135 $aurnn#---|u||u 181 $ctxt 182 $cc 183 $acr 200 00$aFiscal federalism$b[electronic resource] $equantitative studies /$fedited by Harvey S. Rosen 210 $aChicago $cUniversity of Chicago Press$d1988 215 $a1 online resource (276 p.) 225 1 $aNational Bureau of Economic Research project report 300 $a"Papers presented at a conference held at Halloran House in New York City, 10-11 April 1987"--P. 311 0 $a0-226-72619-3 320 $aIncludes bibliographies and index. 327 $tFront matter --$tNational Bureau of Economic Research --$tRelation of the Directors to the Work and Publications of the National Bureau of Economic Research --$tContents --$tAcknowledgments --$tIntroduction --$t1. Decentralization in the Public Sector: An Empirical Study of State and Local Government --$t2. Federal Assistance and Local Services in the United States: The Evolution of a New Federalist Fiscal Order --$t3. The Effects of Jurisdiction Types and Numbers on Local Public Finance --$t4. Tax Deductibility and Municipal Budget Structure --$t5. Federal Deductibility of State and Local Taxes: A Test of Public Choice by Representative Government --$t6. Eliminating State and Local Tax Deductibility: A General Equilibrium Model of Revenue Effects --$t7. Income Originating in the State and Local Sector --$tContributors --$tIndex 330 $aWe often think of fiscal decisions as being made by a single government, but in the United States the reality is that an astounding number of entities have the power to tax and spend. State, local, and federal governments all play crucial roles in the U.S. fiscal system, and the interrelation has been the source of continuing controversy. This fact is the focus of the seven papers and commentaries presented in this volume, the result of a conference sponsored by the NBER. The contributors use various quantitative tools to study policy issues, obtaining results that will interest policymakers and researchers working in the areas of taxation and public finance. The first three papers study the distribution of power and responsibilities among the various levels of government. John Joseph Wallis and Wallace E. Oates look at the extend and evolution of decentralization in the state and local sector; Robert P. Inman examines the growth of federal grants and the structure of congressional decision making; and Jeffrey S. Zax investigates the effects of the number of government jurisdictions on aggregate local public debt and expenditures. The next three papers look at the deductibility of state and local taxes on federal tax returns. Using an econometric analysis, Douglas Holtz-Eakin and Harvey S. Rosen examine the effects of deductibility on revenue sources and level of expenditures. Lawrence B. Lindsey looks at how deductibility affects the level and type of taxation. George R. Zodrow uses a two-sector general equilibrium model to investigate revenue effects of deductibility. Finally, Charles R. Hulten and Robert M. Schwab analyze the problem of developing an accurate estimate of income for the state and local sector, finding that conventional accounting procedures have underestimated the income generated by a startling$100 billion. 410 0$aNational Bureau of Economic Research project report. 606 $aIntergovernmental fiscal relations$zUnited States$vCongresses 608 $aElectronic books. 615 0$aIntergovernmental fiscal relations 676 $a336.1/85 701 $aRosen$b Harvey S$0122240 712 02$aNational Bureau of Economic Research. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910450894203321 996 $aFiscal federalism$9501799 997 $aUNINA