This report contains the results of an extensive study into State and local tax revenue potentials for the 15 Southern Regional Education Board (SREB) States. It identifies both the degree of current use and the potential for increased use of (1) general and selective sales and gross receipts taxes, (2) death and gift taxes, (3) property taxes,…

The annual survey by the Southern Regional Education Board compiled data for all 50 states on their utilization of taxable resources in fiscal 1979. It analyzed state and local governments' relative ability to collect taxes, their efforts to realize this taxing ability, and the recent tax trends. (Author/RW)

This report contains the results of an extensive study into State and local tax revenue potentials for the 15 Southern Regional Education Board (SREB) States. It identifies, on a State-by-State basis, both the degree of current use and the potential for increased use of (1) general and selective sales and gross receipts taxes, (2) death and gift…

This report contains results of an extensive study into State and local tax revenue potentials for the 15 Southern Regional Education Board (SREB) States and presents quantitative data on the 50 State-local tax systems. Data set forth in the 35 statistical tables enable the researcher to compare his State's total tax revenues with those of each of…

Although intended particularly for use by those in public higher education, this report provides general current information on state and local tax performance. A review of recent tax legislation lists 1978 measures designed to restrain state spending, summarizes 1978 tax legislation in general, and outlines the major legislative action regarding…