This brief summarizes some of the highlights of the book "State Tax Relief for the Poor," by David S. Liebschutz and Steven D. Gold. It examines the policies that states can adopt to provide tax relief for the poor. Although poor families are generally exempt from the federal income tax, they still pay a large amount of taxes to state and local…

This report summarizes the status of states' budgets at the end of fiscal year 1997. The year's strong national economy boosted tax revenues and helped to decrease welfare rolls. Unemployment at the end of 1997 was below 5 percent nationally and real GDP growth was 3.5 percent for the first 3 quarters of the year. These indicators translate into…

This report summarizes the proposed budgets for U.S. public elementary and secondary education for fiscal year 1998 and describes the budgets and the major factors that influence those budgets. It is the second in a series of "State Fiscal Briefs" on education finance by the Center for the Study of the States. The report is primarily based on…