State and local finances, significant features, 1966 to 1969 : an information report . 1966-1969

목차 (Table of Contents)

• CONTENTS
• Preface = ⅲ
• Acknowledgments = ⅳ
• More Productive and Equitable State and Local Tax Systems - Research Findings = l
• 1968 Tax Actions = 1
• Sources of Increased State Tax Collections : Economic Growth vs. Political Choice = 1
• Improvement in Property Tax Assessment Practices = 3
• Protecting Low Income Families From Property Tax Over-load Situations - The "Circuit-Breaker" Plan = 4
• Characteristics of a High Quality State-Local Tax System = 6
• Local Nonproperty Taxes = 7
• Local Property Tax = 8
• State Tax Legislation Suggested by the Advisory Commission = 9
• TABLES
• State and Local Tax Burden and Revenue and Expenditure Effort
• 1. State and Local Tax Revenue as a Percent of State Personal Income, by State, 1957, 1962, and 1967 = 10
• 2. Estimated State Personal Income and General Sales Tax Burden, By State = 12
• 3. State and Local General Revenue as a Percent of State Personal Income, by State, 1957, 1962 and 1967 = 14
• 4. Relation of Selected Items of State and Local Government Finances to Personal Income : 1966-67 = 16
• 5. Per Capita Amounts of Selected Items of State and Local Government Finances, by State, 1967 = 17
• Revenue and Expenditure
• 6. Governmental Revenue, by Source, by Level of Government : 1966-67 = 19
• 7. General Revenue of State and Local Governments by Source, by Level of Government : 1966-67 = 20
• 8. State Tax Revenue, by Source, by State, 1967 = 23
• 9. Summary of General Expenditure(Direct and Intergovernmental), by Function, by Level of Government : 1966-67 = 25
• 10. Direct General Expenditure of State and Local Governments for Selected Functions, by Level of Government, by State, 1967 = 26
• 11. Capital Outlay of State and Local Governments in Total and for Selected Functions : 1966-67 = 30
• 12. State Financing of State and Local Expenditure for Education From Own Sources, by State, 1942, 1957 and 1966 = 31
• 13. State and Local Expenditure for Education, by Governmental Source of Financing, by State, 1966 = 33
• 14. State Financing of State and Local Expenditure for Public Welfare From Own Sources, by State, 1942, 1957 and 1966 = 35
• 15. State and Local Expenditure for Public Welfare, by Governmental Source of Financing, by State, 1966 = 37
• 16. State Financing of State and Local Expenditure for Health and Hospitals From Own Sources, by State, 1942, 1957 and 1966 = 39
• 17. State and Local Expenditure for Health and Hospitals, by Governmental Source of Financing, by State, 1966 = 41
• 18. State Financing of State and Local Expenditure for Highways From Own Sources, by State, 1942, 1957 and 1966 = 43
• 19. State and Local Expenditure for Highways, by Governmental Source of Financing, by State, 1966 = 45
• Current Financial Magnitudes and Trends
• 20. National Summary of State Tax Revenue, by Type of Tax : 1966 to 1968 = 47
• 21. States Increasing Tax Rates and Enacting New Taxes, Selected Taxes(January 1, 1959 through January 1, 1969) = 48
• 22. Dates of Adoption of Major State Taxes = 49
• 23. Dates of Adoption of Major State Taxes, Frequency Distribution = 52
• 24. Legislative and Economic Contributions to State Government Revenue Growth, Selected Taxes, Fiscal Years 1966 and 1967 = 54
• 25, Legislative Actions Affecting State Government Revenue Growth, Selected Taxes, Fiscal Years 1966 and 1967 = 55
• 26. Response of State Tax Structures to One Percent Change in Personal Income, 1967 = 56
• General Sales Taxes
• 27. State and Local Sales Taxes, 1966 - Summary Table = 57
• 28. State General Sales Tax Rates as of January 1 - 1953 through 1969 = 58
• 29. State Sales Taxes : Types and Rates, January 1, 1969 = 60
• 30. Exemption of Food and Medicine in State General Sales Taxes, January 1, 1969 = 68
• 31. Local Sales Tax Rates, January 1, 1969 = 69
• 32. Statutory Provisions Governing Imposition of General Sales Taxes by Local Governments, January 1, 1969 = 71
• Income Taxes
• 33. Effective Rates of State Personal Income Taxes for Selected Adjusted Gross Income Levels, Married Couple with Two Dependents, by State, 1968 = 74
• 34. Effective Rates of Personal Income Taxes for Selected Adjusted Gross Income Levels, Married Couple with Two Dependents, by State, 1953, 1963 and 1968 = 76
• 35. State Individual Income Taxes : Rates, December 31, 1968 = 78
• 36. State Individual Income Taxes : Personal Exemptions, December 31, 1968 = 85
• 37. State Individual Income Taxes : Use of Standard Deduction and Optional Tax Table, December 31, 1968 = 87
• 38. State Individual Income Taxes : Administrative Features, December 31, 1968 = 88
• 39. State Use of Personal Income Tax Credits and Cash Rebates to Minimize or Offset the Regressivity of Sales and Property Taxes = 90
• 40. State Corporation Income Tax Rates, December 13, 1968 = 92
• 41. Local Income Taxes, Rates and Collections = 95
• 42. Local Income Tax Bases, 1967 = 98
• Property and Real Estate Transfer Taxes
• 43. Selected Features of Property Taxation, by State = 99
• 44. Assessment Ratios and Coefficients of Dispersion for Assessments of Nonfarm Houses, by State, 1956, 1961 and 1966 = 102
• 45. Wisconsin's "Circuit Breaker" System for Protecting Low Income Householders from Property Tax Overload Situations, 1966 = 103
• 46. State Legislation Exempting Business Personalty From Taxation or Reducing the Business Personal Property Tax, January 1, 1969 = 104
• 47. State and Local Real Estate Transfer Taxes, January 1 = 109
• Death and Gift Taxes
• 48. Types of State Death Taxes, January 1, 1969 = 111
• 49. State Estate Tax Rates and Exemptions, January 1, 1969 = 111
• 50. State Inheritance Tax Rates and Exemptions, for Selected Categories of Heirs, January 1, 1969 = 112
• 51. State Gift Tax Rates and Exemptions, for Selected Categories of Donees, January 1, 1969 = 116
• 52. Deductibility of Federal Estate Tax for Purposes of State Inheritance and Estate Taxes, January 1, 1969 = 118
• Tobacco Taxes
• 53. State Cigarette Tax Rates as of January 1 - 1953 through 1969 = 119
• 54. State Cigar Tax Rates, January 1, 1969 = 121
• 55. State Tax Rates on Smoking and Chewing Tobacco and Snuff, January 1, 1969 = 122
• Automotive Taxes
• 56. State and Local Automotive Taxes, by Type and by State, January 1, 1969 = 123
• 57. State Gasoline Tax Rates, January 1, 1969 = 125
• 58. State Gasoline Tax Rates as of January 1 - 1953 through 1969 = 126
• Alcoholic Beverage Taxes
• 59. State Tax Rates on Distilled Spirits, January 1, 1969 = 128
• 60. Tax Rates on Distilled Spirits for States with Licensing Systems, as of January 1 - 1953 through 1969 = 129
• 61. State Tax Rates on Beer, January 1, 1969 = 131
• 62. State Tax Rates on Wines, January 1, 1969 = 132
• State Restrictions on Local Property Tax and Debt Powers
• 63. State Constitutional and Statutory Restrictions on Local Power to Raise Property Tax Revenue, 1967 = 134
• 64. State Constitutional and Statutory Limitations on Local Government Power to Issue General Obligation Long-Term Debt, 1967 = 146
• 65. State Constitutional and Statutory Referendum Requirements for Local Government Issuance of General Obligation Long-Term Debt - 1967 = 152
• APPENDIXES
• Appendix A
• A-l. Uniformity in State Taxation of Interstate Business = 155
• A-2. Agencies Administering Major State Taxes, January 1, 1696 = 156
• Appendix B Suggested State Tax Legislation
• Uniform Personal Income Tax Statute = 101
• State Broad Based Sales Tax = 102
• State Tax Concessions for New Industry = 104
• Appendix B Suggested State Tax Legislation(Concl'd)
• Real Estate Transfer Tax = 105
• Exchange of Tax Records and Information = 106
• Metropolitan Educational Equalization Authority = 202
• State Tax Policies to Combat Interlocal Disparities in Metropolitan Areas = 203
• Removal of Constitutional Restrictions on State Borrowing = 301
• Property Tax Survey Commission = 311
• Property Tax Organization and Administration = 312
• Property Tax Assessment Standards and Equalization = 313
• Property Tax Review and Appeal Procedure = 314
• Property Tax Relief for Low-Income Families = 321
• Repeal of Tax on Business Inventories and Reimbursement to Local Governments = 323
• Collection of Local Non-Property Taxes by the State = 351
• State Support of Local Tax Enforcement = 352
• Cooperative Tax Administration Agreements = 353