Discover how states can boost tax revenue without overburdening taxpayers.
This book analyzes how state and local governments could raise more money by using under-utilized tax sources and balancing capacity with effort.
framing the problem for readers: expenditures grow faster than revenues, so lawmakers seek practical, data-driven options to close the gap. Drawing on 1967 statistics, it compares tax capacity (resources) with tax effort (what’s actually raised) to show where new revenue might come from, without overreliance on any single tax base.
- Learn how different tax types perform across states and where gains are possible
- See how income, property, and consumption taxes contribute to state finances
- Understand how income distribution affects revenue potential and policy choices
- Explore scenarios that strengthen a balanced, fair tax system
Ideal for readers of state and local finance, policy students, and professionals evaluating revenue options for government budgets.