NCSL's reports on state and local taxation
The Foundation Fiscal Partners is a group of members of the National Conference of State Legislatures (NCSL) Foundation for State Legislatures. Since 1991, the group has been working together to examine specific areas of state fiscal policy and then make recommendations on these state fiscal policy issues. These reports on their website are very helpful for our course of State and Local Public Finance:
• A Guide to Property Taxes, in three parts: An Overview (May 2002), Property Tax Relief (November 2002), and The Role of Property Taxes in State and Local Finance (August 2004).
• The Appropriate Role of User Fees in State and Local Finance (July 1999)
• Critical Issues in State-Local Fiscal Policy: A Guide to Local Option Taxes (November 1997)
• Critical Issues in State-Local Fiscal Policy: Sorting Out State and Local Responsibilities (July 1997)