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1971 Memorandum on the Allocation of the Federal Tax Burden and Federal Outlays by SMSA [1] (1971)

handle is hein.tera/malfthouts0001 and id is 1 raw text is: MEMORANDUM ON THE ALLOCATION OF THE FEDERAL TAX BURDEN AND FEDERAL OUTLAYS BY SMSA FISCAL YEAR 1971 For a number of years, Tax Foundation has published annually, estimates of the allocation of the Federal tax burden by state and compared these estimates to Federal grants-in-aid to state and local governments. However, the use of states as the geographic area of comparison may be too broad for some purposes, and the use of grants-in-aid expenditures may be too narrow in order to estimate the redistributive effects of Federal taxation and expenditures by geographic region. This memorandum compares the estimated Federal tax burden, as provided in the recent revised edition of Research Aid No. 3, Allocating the Federal Tax Burden by State, with Federal outlays in 1171 Standard Metropolitan Statistical Areas (SMSA's). No effort is made to estimate state and local revenues from their own sources which are needed to match Federal grants-in- aid, although it is estimated that these grants require approximately 10 percent2 of state and local revenues from their own sources (approximately $12 billion in fiscal year 1971). The data on Federal outlays by SMSA comes from: Clyde E. Browning, The Geography of Federal Outlays: An Introductory and Comparative Inquiry, University of North Carolina at Chapel Hill, Department of Geography, Studies in Geography, No. 4, 1973.3 1Although the revised Research Aid No. 3 provides estimates of the allocation of the Federal tax burden in fiscal year 1972 for 125 large SMSA's, due to data limitations the following SMSA's are excluded from this analysis: Boston, Springfield, and Worcester, Mass.; Bridgeport, Hartford and New Haven, Conn.; Providence, R.I.; and Washington, D.C. 20.M.B. Special Analyses of the Budget of the U.S. Government, Fiscal Year 1974, p. 217. 3Disaggregated data on county and large city level are available from the National Technical Information Service in the Office of Economic Opportunity, Federal Outlays: A Report of the Federal Governmens Impact by State and County, Fiscal Year 1971. State Volumes.

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