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Intergovernmental Fiscal Relations was first published in 1956. Minnesota Archive Editions uses digital technology to make long-unavailable books once again accessible, and are published unaltered from the original University of Minnesota Press editions. This volume is number 8 in a series of monographs edited by William Anderson and Edward W. Weidner on intergovernmental relations in the United States as observed in the state of Minnesota. Topics discussed include: the financial problems of a federal system; Minnesota's place and rank in the union; the financial relationship between Minnesota and the nation from 1783 to 1953; the respective financial powers of Minnesota and the nation; national and state taxes in Minnesota; federal grants-in-aid as a revenue source; the national-state fiscal balance; state-local revenue relations; and state payments to local governments

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"The Commission traces the historical development of constitutional and statutory restrictions on local property and nonproperty taxes, describes the pertinent legal provisions in the several States and respectfully submits to Governors and State Legislatures a number of guidelines for improving the ability of local governments to meet local revenue needs through the ta:xation of local resources"--Preface, page

The main objective of this book is to restate the important theories and evidence from economic analysis concerning intergovernmental fiscal issues. More importantly, the second objective of the book is to identify gaps in knowledge, empirical uncertainties, and missing theoretical structures and then to establish a preliminary agenda for new research on this topic. The book is organized in two sections. The first covers the core body of intergovernmental fiscal relations, including optimal size for jurisdictions and assignment of public sector functions, the formulation and execution of tax policy in an intergovernmental setting, and the appropriate structure and use of intergovernmental transfers. In the second section, the core knowledge is applied to four major policy areas: education, welfare, fiscal interaction in urban areas, and economic development. In thinking about a new research agenda, the authors call for more current and authoritative estimates of fiscal incidence, including interjurisdictional spillovers, for more fundamental research about the federation process and effects of consolidation, for new evidence about the long run, general equilibrium effects of interjurisdictional competition, and for basic research about the choice process and establishment of intergovernmental fiscal institutions and policies by federal and subnational governments

Conventionally, the Chinese fiscal and revenue collection system has been highly centralized with almost no-taxation power for local governments as well as control over their budget. Local governments have been bound to remit most of the taxes to central government who in turn transferred it back to them in accordance with their needs and requirements. In the year 1980, Fiscal Contracting System (FCS) was introduced to decentralize the fiscal scheme by adopting some features of Western Market-Economy. It proved economical because by administering the local affairs at local level weigh down the fiscal burden at part of the central government. The evaluation of the inter-regional fiscal system reflects that the FCS has brought substantial fiscal autonomy for sub-national governments which enabled them to expand their contribution towards national economic growth through remitting fix share to national exchequer. The whole tax system was categorized into three levels: central, regional, and joint central/regional level taxes while the inheriting principle of dual supervision has made local governments accountable to the higher levels. But contradiction between theory and practice of Chinese governance pertaining to intergovernmental fiscal relations is particularly posturing immense challenges for establishment of a transparent and equitable fiscal system.Â

Analyzes South Carolina v. Baker, a 1988 US Supreme Court decision on tax exempt bonds. Reciprocal immunity under the Tenth Amendment.