In this brief, we consider both personal and business income tax expenditures at the state level. We use California, Massachusetts, Minnesota, and the District of Columbia as examples. We separate tax expenditures into those that occur because of conformity with federal tax provisions and those...
This policy brief summarizes the implications of a carbon-constrained future on coal-dependent local governments in the United States. It considers the outlook for US coal production over the next decade under such conditions and explores how county finances could be affected. It also considers...
If the United States undertakes actions to address the risks of climate change, the use of coal in the power sector will decline rapidly. Twenty-six US counties are classified as “coal-mining dependent,” meaning the coal industry is a major employer. In these areas, the industry is also an...
Fiscal Democracy in the States: How Much Spending is on Autopilot? analyzes how much spending was restricted or partially restricted in California, Florida, Illinois, New York, Texas, and Virginia from 2000 to 2015.
In this appendix, we document our data sources and methods,...
This report was updated on August 29, 2019, to correct a citation in box 7. Proposition 111, approved in California in 1990, was incorrectly cited as Proposition 11 with a year of 1991.
Governors, lawmakers, and journalists often decry constitutional and statutory formulas,...
In this testimony before the New York Advisory Committee to the United States Commission on Civil Rights, Kim Rueben examines New York State’s education funding formula and how limits in state aid amounts affect different low-income students. While New York State has one of the highest per...
One year after the Supreme Court overturned the federal restriction on state authorization of legal sports gambling, seven states allow and tax sports wagers and several others are close to joining them. But despite sports betting’s ostensible popularity, the resulting state tax revenue is and...
State workforce and economic development interests naturally align. However, state-level collaboration between economic development and workforce development agencies and activities is not well understood. This paper explores opportunities for collaboration between state workforce and economic...
Nearly all state tax commissions—independent groups that study and make recommendations for improving a state’s tax system—are tasked with improving economic development within the state. Their report introductions include phrases such as “growth-friendly,” “unleash innovation,” and “optimum...
State governments often use their tax system to partner with the private sector on economic development initiatives. A key part of their economic development strategy, states use tax incentives as one tool of economic development to compete with other states and globally for investment, jobs,...
State Income Tax Expenditures
In this brief, we consider both personal and business income tax expenditures at the state level. We use California, Massachusetts, Minnesota, and the District of Columbia as examples. We separate tax expenditures into those that occur because of conformity with federal tax provisions and those...
Why Local Governments Should Prepare for the Fiscal Effects of a Dwindling Coal Industry
This policy brief summarizes the implications of a carbon-constrained future on coal-dependent local governments in the United States. It considers the outlook for US coal production over the next decade under such conditions and explores how county finances could be affected. It also considers...
The Risk of Fiscal Collapse in Coal-Reliant Communities
If the United States undertakes actions to address the risks of climate change, the use of coal in the power sector will decline rapidly. Twenty-six US counties are classified as “coal-mining dependent,” meaning the coal industry is a major employer. In these areas, the industry is also an...
Fiscal Democracy in the States: Data Appendix
Fiscal Democracy in the States: How Much Spending is on Autopilot? analyzes how much spending was restricted or partially restricted in California, Florida, Illinois, New York, Texas, and Virginia from 2000 to 2015.
In this appendix, we document our data sources and methods,...
Fiscal Democracy in the States: How Much Spending is on Autopilot?
This report was updated on August 29, 2019, to correct a citation in box 7. Proposition 111, approved in California in 1990, was incorrectly cited as Proposition 11 with a year of 1991.
Governors, lawmakers, and journalists often decry constitutional and statutory formulas,...
School Funding in New York State: Does the Current Formula Ensure Access for Students of Color?
In this testimony before the New York Advisory Committee to the United States Commission on Civil Rights, Kim Rueben examines New York State’s education funding formula and how limits in state aid amounts affect different low-income students. While New York State has one of the highest per...
States Learn to Bet on Sports: The Prospects and Limitations of Taxing Legal Sports Gambling
One year after the Supreme Court overturned the federal restriction on state authorization of legal sports gambling, seven states allow and tax sports wagers and several others are close to joining them. But despite sports betting’s ostensible popularity, the resulting state tax revenue is and...
State Workforce and Economic Development
State workforce and economic development interests naturally align. However, state-level collaboration between economic development and workforce development agencies and activities is not well understood. This paper explores opportunities for collaboration between state workforce and economic...
How State Tax Commissions Approach Economic Development
Nearly all state tax commissions—independent groups that study and make recommendations for improving a state’s tax system—are tasked with improving economic development within the state. Their report introductions include phrases such as “growth-friendly,” “unleash innovation,” and “optimum...
State Tax Incentives for Economic Development
State governments often use their tax system to partner with the private sector on economic development initiatives. A key part of their economic development strategy, states use tax incentives as one tool of economic development to compete with other states and globally for investment, jobs,...