In this unit, we'll look at matters of money.  Basically, how do state and local governments raise revenue (i.e. taxes)?  And then how do they decide to spend it, and what sorts of things do they spend it on?

Textbook Reading

Chapter 10 (Parts 10.A through 10.E, plus 10.L and 10.M)

Instructor Notes

Budgets and Taxes - Lecture Notes

Outside Links

State Budget Process: A Comparative Analysis (Council on State Governments)

Sources of State Government Revenue (Tax Policy Center)

Sources of Local Government Revenue (Tax Policy Center)

How do State and Local Income Taxes Work? (Tax Policy Center)

How do State and Local Sales Taxes Work? (Tax Policy Center)

How do State and Local Property Taxes Work? (Tax Policy Center)

The Supreme Court case that gave States OK to tax Internet Sales (NCSL Our American States podcast - June 2018) - (transcript available as link on site)

State-by-State guide to economic nexus laws (Avalara Corporation)

Unit Assignments

Budgets and Taxation Quiz

State Tax Policy - CS