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Historical Estimates of Total Taxable Resources for U.S. States, 1981-2000

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  • Michael L. Compson

Abstract

Analysts have historically relied on slate personal income (SPI) as the benchmark for comparing state spending on public goods and services and levels of state taxes. This occurs despite the widely acknowledged shortcomings of using SPI as a measure of fiscal capacity, a state's ability to raise revenues from its own sources. The U.S. Department of the Treasury has developed a more comprehensive measure of fiscal capacity, Total Taxable Resources (TTR). Treasury has generated official estimates of TTR since 1992 and has used two distinct methodologies to do so. The lack of a time series using a single methodology and current estimates of income and production in the United States represents a significant barrier to the widespread use of TTR for analytical purposes. This research note generates a time series (1981-2000) using Treasury's current methodology for estimating TTR and the latest estimates for income andproduction in the United States. Copyright 2003, Oxford University Press.

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  • Michael L. Compson, 2003. "Historical Estimates of Total Taxable Resources for U.S. States, 1981-2000," Publius: The Journal of Federalism, CSF Associates Inc., vol. 33(2), pages 55-72, Spring.
    • Handle: RePEc:oup:publus:v:33:y:2003:i:2:p:55-72
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    Cited by:

    1. NakHyeok Choi, 2021. "Analyzing Local Government Capacity and Performance: Implications for Sustainable Development," Sustainability, MDPI, vol. 13(7), pages 1-14, March.
    2. Mahdavi, Saeid & Westerlund, Joakim, 2018. "Subnational government tax revenue capacity and effort convergence: New evidence from sequential unit root tests," Economic Modelling, Elsevier, vol. 73(C), pages 174-183.
    3. Dahlby, Bev, 2009. "The Optimal Taxation Approach to Intergovernmental Grants," Working Papers 2009-16, University of Alberta, Department of Economics.

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