Tax reform

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Details
Title

Tax reform: Its potential effect on the state and local sector

Creators/Contributors

Zimmerman, Dennis (Author)

Date Issued

1987

Publisher

Library of Congress. Congressional Research Service

Notes

This report discusses the 1986 Tax Reform Act's potential effects on the level of State and local spending, State tax structures, interstate tax competition, and State and local use of tax-exempt bonds.

The Level of State and Local Spending. After-Federal-Tax Cost of a State or Local Tax Dollar ; Linkage between Federal and State Income Tax Bases -- State Tax Structures. Linkage of Income Tax Bases ; After-Federal-Tax Cost of State and Local Tax Dollars -- Interstate Tax Competition -- State and Local Use of Tax-Exempt Bonds. General Eligibility Criteria for Tax-Exempt Status ; Exceptions to the General Eligibility Criteria ; Volume Restrictions ; Implications for Tax-Exempt Bond Volume -- Conclusions.

Dennis Zimmerman, Specialist in Public Finance, Economics Division

CRS 87-233 E

"March 20, 1987."

SuDoc# 14. 18/3

Language

eng

Date

1987-01-01T00:00:00Z

Extent

26 pages

Genre

book

Type/Format

text