Sharing of Tax Revenues

Archive Report


The right to reproduce material contained in Editorial Research Reports is strictly reserved to the newspaper clients of the service. Verbatim use of such material by others will be permitted only upon written authorization of the editor.

Richard M. Boeckel, Editor

Recent Readjustments in Tax Structure

Centralization of Tax Administration in Larger Units

Fiscal relationships between federal, state, and local governments in the United States have undergone a marked readjustment in the last decade. Breakdown of the property tax system at the time local governments were being called upon to assume new burdens incident to the depression has led to the centralization of tax administration in larger governmental units, which are better able than the localities to levy new non-property taxes. In some cases, these larger units (i. ...

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