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1 Earmarked State Taxes 1 (1965)

handle is hein.tera/ermasxes0001 and id is 1 raw text is: TAX     FOUNDATION'S                                                  NUMBER 17
NOVEMBER 1965
EARMARKED STATE TAXES
Appropriation by Automatimn? Jefferson City, Missouri Public
Expenditure Survey, September, 1958.
Gives examples of restrictions on budgetary discretion,
including earmarking, in Missouri. Argues against
such restrictions.
Buchanan, James M. The Economics of Earmarked Taxes, Journal
of Political Economy, Vol. 71, No. 5 (October, 1963).
Constructs a mathematical model to trace effects of
earmarking process.
Constitutional Earmarking of State Tax Revenues. Detroit,
Citizens Research Council of Michigan, 1962. (mimeo)
Examines constitutional (as contrasted with statutory)
earmarking in Michigan and other states. Tables.
Deran, Elizabeth. Earmarking and Expenditures: A Survey and
a New Test, National Tax Journal. (To be publ4shed)
Discusses Buchanan model and Sprenkle-HaLacivch test.
Applies nonparametric test to Tax Foundation data.
Earmarked State Taxes, New York, Tax Foundation, Inc., 1965.
Updates 1955 study of same title. Describes extent and
nature of earmarking in 1963, compared with 1955
situation. Reviews criticisms and justifications of
earmarking. Summary tables, individual state tables.
Elimination of Tax Dedications, PAR Legislative Bulletin,
Public Affairs Research Council of Louisiana, Inc., May 21, 1960.
Considers Louisiana's earmarking picture, pointing out
that legislative action could immediately free substantial
collections from earmarking, although constitutional
amendments would be required for a thorough overhaul rf
the state's earmarking practices.
Nebraska Legislative Council Committee Report No. 92, Lincoln,
November, 1958. (mimeo)
Discusses pros and cons of earmarking, with particular
attention to budgetary difficulties.
TAX FOUNDATION, INCORPORATED          50 ROCKEFELLER PLAZA • NEW YORK, N. Y. 10020

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