State leaders face many challenges in their quest to develop sound fiscal policy. The Fiscal Innovations project aims to help states navigate those challenges. The project will deliver coordinated technical assistance to a select group of states, starting with five states and potentially expanding to more.
The State Tax and Economic Review is the preeminent source of data and analysis on state tax collections. We regularly collect data and information from all 50 states, use this information to adjust national and state data from the US Census Bureau, and then provide the most timely, accurate, and in-depth look at how states are faring. We also examine the economic factors driving state tax collections based on data from US federal agencies like the Bureau of Economic Analysis, Bureau of Labor Statistics, and Federal Housing Finance Agency.
This interactive database provides IRS data on low-income federal individual income tax return filers. Use geographic filters to find and download data for specific ZIP codes, states, cities and towns, counties, metropolitan divisions, state legislative districts, and congressional districts.
This program allows flexible presentation of data from the Census of Governments State and Local Finance series. That series contains detailed revenue, expenditure, and debt variables for the United States, each of the 50 states, and the District of Columbia from 1977 to 2016. The data are available by type of government: state, local, combined state and local totals, and more detailed local government totals (e.g., municipal, township). All local data presented are state aggregates of finance data for the selected government level. Users can view the data along five dimensions (total, per capita, fraction of personal income, fraction of general revenue, and fraction of total expenditures) and in real or nominal dollars. This tool is useful for comparative, single-state, or time-series analysis.
Information tables for citizens, policymakers, analysts, legislators, and the media. Data come from various sources, including the Census of Governments, Federation of Tax Administrators, and state tax codes.
Why do some states spend more on prisons than on public higher education? Why do others spend less on K–12 education than on Medicaid? In this tool, you’ll see the spending per capita breakdown for all states and the District of Columbia across all major functional categories. It allows you to see how each state ranks, and you can sort by any factor you choose.
All 50 states must create a budget that addresses its needs and maintains fiscal health. But rules and institutions vary. Our digital feature highlights what we know about state budget practices and how they can be improved. We discuss fiscal institutions that fall into three core categories: (1) budgeting timelines, baselines, and forecasting; (2) budget requirements and restrictions; and (3) budget transparency measures. In each section, we compare differences in design and implementation across states and highlight best practices from the literature.
State governments have a range of policies available to spur economic development including tax incentives, cash grants, workforce training, and building and maintaining reliable infrastructure. But which programs lure and maintain businesses and help drive outcomes such as more and better jobs, higher wages and incomes, and higher tax revenue? This project examines what states are doing, what works, what doesn't, and how better policy analysis and government coordination can improve results.
The Tax Policy Center (TPC) uses its state-of-the-art microsimulation model to provide comprehensive, rigorous, and objective analyses of federal tax policy changes and major tax reform proposals. The State & Local Finance Initiative is expanding the TPC model to include effects of state tax policies and interactions between the state and federal tax systems. These enhancements will allow us to answer questions such as how proposed federal tax changes affect residents of individual states and what is the combined effect of federal and state taxes on families of various sizes and income levels.
As state and local governments recover from budget problems caused by the Great Recession, they face competing challenges: Creating a solid fiscal footing that satisfies balanced budget rules and continuing to provide valued services such as K-12 education and infrastructure. In light of these challenges, it will be more important than ever for state and local officials and their constituents to have the most timely, relevant, and accessible budget information. This project will develop several tools to aid budget decisions, including new measures of state fiscal capacity and an interactive web tool highlighting how policy choices, economic conditions, and demographic trends all drive tax and spending outcomes.
When states cut taxes does it create economic growth? Research offers mixed evidence but policymakers often face very strong pressures from the business community to create and maintain generous tax breaks. This project investigates how state taxes affect economic growth by analyzing relationships among marginal tax rates, employment, earnings, and investments.
With infrastructure policy set for the spotlight in 2018, the Urban Institute is hosting a series of essays to look beyond funding and into the way we choose which infrastructure projects are built and which are not.