000			02303naa a2200205uu 4500
001			0061012460637
003			OSt
005			20190211172722.0
008			100610s1988 xx ||||gr |0|| 0 eng d
100	1		_aATEN, Robert H. _941099
245	1	0	_aU.S. treasury department studies of federal-state-local fiscal relations : _bthe context, the major themes, and the outcome
260			_aNew York : _bMarcel Dekker, _c1988
520	3		_aThis article provides an assessment of the condition of the literature on several major issues of Federal-State-local fiscal relations. The assessment is provided in the context of a three-volume report on Federal-State-local fiscal relations recently published by the U.S. Treasury Department. The author was a major participant in the studies who generally views them favorably, but who also raises his real concerns about a number of matters.
520	3		_aThis article summarizes and evaluates certain aspects of the economic theory of federalism, the intellectual underpinnings of the report. This article addresses the institutional context in which the report was written, which helped shape its approach, content, and conclusions. The report itself generally lacks detailed recom-mendations.
520	3		_aThree main themes of the report are addressed in detail in this article. These are: (a) issues relevant to programs of general-purpose fiscal assistance, which include the adequacy of any potential improvements that might be made in measures of the fiscal capacity of State and local governments; (b) the role, if any, for tax subsidies to State and local governments through the deductibility of State and local taxes in the computation of individual Federal income taxes, and the exemption from Federal income taxes of interest paid on bonds and notes issued by State and local governments; and (c) the projection of the long-term outlook for the fiscal condition of the State-local sector on a current services basis, compared with projections of the long term outlook for the Federal government
773	0	8	_tInternational Journal of Public Administration - IJPA _g11, 6, p. 713-762 _dNew York : Marcel Dekker, 1988 _xISSN 01900692 _w
942			_cS
998			_a20100610 _b1246^b _cDaiane
998			_a20100615 _b1202^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c34276 _d34276
041			_aeng