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| Foreword | |
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| Preface | |
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| Acknowledgments | |
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| Contributors | |
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| Introduction: State and Local Government Finance in the United States | |
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| The Economic, Demographic, and Institutional Framework | |
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| The Constitutional Frameworks of State and Local / Government Finance | |
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| Federalism Trends, Tensions, and Outlook | |
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| State and Local Government Finance: Why It Matters | |
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| State and Local Governments and the National Economy | |
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| The Evolving Financial Architecture of State and Local Governments | |
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| Profiles of Local Government Finance | |
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| Federal Preemption of Revenue Autonomy | |
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| State Intergovernmental Grant Programs | |
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| State and Local Fiscal Institutions in Recession and Recovery | |
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| Revenue Structures and Systems | |
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| Real Property Tax | |
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| State Personal Income Taxes | |
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| State Corporate Income Taxes | |
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| Entity Taxation of Business Enterprises | |
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| Implications of a Federal Value-Added Tax for State and Local Governments | |
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| Retail Sales and Use Taxation | |
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| Local Revenue Diversification: User Charges, Sales Taxes, and Income Taxes | |
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| State Tax Administration: Seven Problems in Search of a Solution | |
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| Revenue Estimation | |
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| Spending, Borrowing, and Financial Management | |
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| Providing and Financing K-12 Education | |
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| The Social Safety Net, Health Care, and the Great Recession | |
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| Transportation Finance | |
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| Housing Policy: The Evolving Subnational Role | |
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| Captial Budgeting and Spending | |
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| Financial Markets and State and Local Governments | |
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| Infrastructure Privatization in the New Millennium | |
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| Financial Emergencies: Default and Bankruptcy | |
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| Government Financial-Reporting Standards: Reviewing the Past and Present, Anticipating the Future | |
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| Pullback Management: State Budgeting under Fiscal Stress | |
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| Public Employee Pensions and Investments | |
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| Looking Ahead: Reforming and Restructuring | |
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| Accomplishing State Budget Policy and Process Reforms | |
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| Fiscal Austerity and the Future of Federalism | |
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| Achieving Fiscal Sustainability for State and Local Governments | |
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| The Intergovernmental Grant System | |
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| Community Associations at Middle Age: Considering the Options | |
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| Index | |