Volume / SectionBudget Processes and Tax SystemsCurrent Data/Information Available
1.1Budget Processes and
Tax and Expenditure Limits
Federal budget process
State budget processes
State budget features (limitations, stabilization, veto)
Restrictions on local tax and expenditure powers
1.2Federal taxesFederal Individual Income Tax
Federal Corporate Income Tax
Federal Excise Tax Rates
Social Security Taxes
Federal Death Taxes and the State Pick-Up Credit
1.3State and Local Taxes:
Major state taxes: date of adoption
Major state taxes
Major tax changes
1.4State and Local Tax Rates
and Basis
Individual Income Taxes
Corporate Income Taxes
General Sales Taxes
Excise Taxes and Fees
Property Taxes
Transfer Taxes
Volume 2 / SectionRevenues and Expenditures
2.1Economy and populationState Population
State Personal Income
2.2Federal, State and Local Government:
National Income and Budget Basis
Federal receipts and expenditures, 1965-1992
State and local receipts and expenditures, 1965-1992
2.3Intergovernmental Fiscal FlowsFederal grants to state and local government
State grants to local governments
2.4Federal, State and Local Government
Revenue and Expenditures: Census Basis
Total Government Revenues
Total Government Expenditures
Federal, State and Local Revenues and Expenditures
Federal Revenues and Expenditures
State and Local Revenues and Expenditures
State General Revenues
Local General Revenues
State General Expenditures
Local General Expenditures
2.5State by State RevenuesState and Local General Revenues
State General Revenues
State Lottery Revenues
Local General Revenues
State and Local Tax Revenues
Property Taxes
2.6State by State ExpendituresState Expenditures
Local Expenditures
2.7Public Employment and
Public Employee Retirement System
Public employment in the U.S.
Public employees by state
State and local employees
State and local employee retirement systems
2.8Federal, State and Local DebtFederal debt
State debt
Local debt
2.9Special Features