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Abstract

Volume 8 • Number 2

Summer 2008

 

Research Articles

SEAN NICHOLSON-CROTTY
University of Missouri

Fiscal Federalism and Tax Effort in the U.S. States

Scholars have long been interested in the politics of taxation in the U.S. states. Research in this area has not, however, sufficiently explored the impact of fiscal federalism on state-level taxing decisions. Drawing on theoretical models of fiscal choice, this study develops the expectation that, under certain conditions, federal grants-in-aid exert significant downward pressure on state-level tax effort. I test that assertion in an analysis of tax effort in the U.S. states between 1971 and 1996.


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