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GGD-76-12 1 (1975-10-28)

handle is hein.gao/gaobaabpo0001 and id is 1 raw text is: REPORT TO TH1TENGRESS GENERAL ACCOUNTING OFFICE Cqqqq OCT 29 1975 BY THE COMPTROLLER GENERAL OF THE UNITED STAllSYsTEM LM099996 Adjusted Taxes: An Incomplete And Inaccurate Measure For Revenue Sharing Allocations Departments of the Treasury and Commerce GAO reviewed the completeness and accuracy of adjusted taxes--the total taxes of a local government unit as determined by the Census Bureau, excluding taxes for schools and other education purposes--as a measure of fiscal ef- fort and local tax burdens. Adjusted taxes, population, and per capita income are used in a formula to allocate revenue sharing funds to local .governments. GAO found that adjusted taxes are an incom- plete measure of local governments' fiscal efforts. Many governments receive revenues from publicly owned utilities as a substitute for taxes, which are presently not included in adjusted taxes. GAO estimated that, if such revenues had been included, 137 cities in Kansas and Missouri would have received in- creases of over 10 percent in their revenue sharing allocations. In 10 cities the increase would have been over 100 percent. GGD-76-12 OCT. 28, 1975

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