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Tax Policy Center

Research & Commentary

Brief
State and Local Issues

Revenue Forecasting Practices

States use different methods to estimate how much revenue they will have available to spend in future years. This fact sheet describes different approaches to revenue forecasting and presents recommendations on how to improve forecasting accuracy and transparency.

November 28, 2017
Kim S. RuebenMegan Randall
Brief
State and Local Issues

Budget Stabilization Funds

Budget stabilization funds (BSFs), also known as rainy day funds, allow states to set aside surplus revenue for times of unexpected revenue shortfall or budget deficit. This fact sheet describes how BSF rules vary across states and reviews evidence on how they affect savings and volatility.

November 28, 2017
Kim S. RuebenMegan Randall
Brief
State and Local Issues

Tax and Expenditure Limits

Tax and expenditure limits (TELs) are self-imposed restrictions that state governments create to restrict the amount they can tax or spend. This fact sheet describes how TELs vary across states and discusses evidence on whether TELs achieve their objective of restraining government growth.

November 28, 2017
Kim S. RuebenMegan Randall
Brief
State and Local Issues

Balanced Budget Requirements

Balanced budget requirements (BBRs) prohibit states from spending more than they collect in revenue. This fact sheet describes how BBRs vary in stringency and design and reviews evidence on whether stricter antideficit provisions produce “tighter” state fiscal outcomes, such as reduced spending...

November 28, 2017
Kim S. RuebenMegan Randall
Research report
State and Local Issues

Sustainable Budgeting in the States: Evidence on State Budget Institutions and Practices

States adopt a variety of budget practices to help define spending priorities and influence fiscal outcomes. However, not all budget practices achieve the desired fiscal objectives, and some practices may compromise states’ long-term fiscal sustainability. This report discusses evidence from the...

November 28, 2017
Megan RandallKim S. Rueben
Brief
State and Local Issues

State Alcohol Excise Taxes May Have Little Effect on Drunk Driving Fatalities

In our research, we examine two alcohol excise tax increases enacted by Illinois in 1999 and in 2009. Using the synthetic control method, we find no evidence that either tax increase reduces fatal alcohol-related motor vehicle crashes for the whole of Illinois, although we do find evidence of a...

November 27, 2017
Robert McClellandJohn Iselin
Journal Article
State and Local Issues

How Federal Tax Changes Would Affect the States

Current discussions about federal tax reform include a number of proposals that could impact the states. These items may broaden the tax base and increase state revenue, or put pressure on states to cut taxes and reduce revenue, or even create administrative challenges for states. In this...

October 30, 2017
Kim S. RuebenFrank SammartinoRichard C. Auxier
Research report
State and Local Issues

Do Alcohol Excise Taxes Reduce Motor Vehicle Fatalities? Evidence from Two Illinois Tax Increases

This study examines the effect of alcohol excise taxes on alcohol- related fatal traffic crashes. In 2015, 29.3 percent of the 35,092 traffic fatalities in the United States involved someone driving under the influence of alcohol. Raising federal or state excise taxes on alcoholic beverages...

October 5, 2017
Robert McClellandJohn Iselin
Speech
State and Local Issues

Four Considerations for Infrastructure Policy

Tracy Gordon, a senior fellow at the Urban Institute and the Urban-Brookings Tax Policy Center, spoke before the New Democrat Coalition 21st Century Task Force on October 4, 2017. She shared four things that Congress may want to keep in mind when considering changes to infrastructure policy....

October 4, 2017
Tracy Gordon
Research report
State and Local Issues

Prepping for the 2018 Legislative Session

To help analysts craft next year’s state budgets, and to help reporters explain them and the public understand them, we compiled the Urban Institute’s and the Tax Policy Center’s best state-focused research in one place. The research in this compendium will help analysts better evaluate agency...

October 3, 2017
Richard C. AuxierErin Huffer

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