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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