adopted by the 2002 General Assembly. A histori-
to Commonwealth Transportation Board work-
cal time series is available in Virginia General
shop, July 17, 2002, p. 51.
Assembly, Joint Legislative Audit and Review
19. This is based on one financing scenario for the
Commission, "Review of State Spending: June
sales tax circulated by Salomon Smith Barney,
2002 Update," draft, June 10, 2002.
"Northern Virginia Financing Scenario," undated.
6. Virginia Department of Planning and Budget,
operating budget as adopted by the 2002 General
20. Knapp, p. 11. Knapp excludes highway taxes
Assembly, www.dpb.state.va.us/budget/budget.
and expenditures from his analysis.
htm. State spending figures in the last few years
21. Virginia Department of Taxation, "Annual
include personal property tax relief. The percent-
Report," Fiscal Year 2001, Table 1.7, www.tax.
age change in spending without the car tax relief
state.va.us/publications.htm.
would have been roughly 12.4 percent in 1999, 5.9
percent in 2000, and 8.7 percent in 2001 (this cal-
22. George Whitehurst, "Whitt Promises
culation simply excludes the "central appropria-
Transportation Dollars," Danville Register and Bee,
tions" function from the spending totals).
May 2, 2002, p. 1.
7. Virginia Department of Planning and Budget,
23. "Cuts and Shuffling in Virginia," Editorial,
"Overview of the 20022004 Biennium Budget
Washington Post, April 29, 2002, p. 18.
and Its Impact on Higher Education," May 2,
2002, p. 2, www.dpb.state.va.us/budget/budget.
24. Commonwealth Transportation Board, "Trans -
htm.
portation Financing in Virginia," June 19, 2002, p.
35, www.virginiadot.org/infoservice/ctb-default.asp.
8. Virginia General Assembly. See also Tax
Foundation, "Tax Freedom Day Annual Report,"
25. Virginia Auditor of Public Accounts, p. 41.
April 2002, www.taxfoundation.org.
26. Quoted in R. H. Melton, "Warner Promotes
9. Virginia Department of Planning and Budget,
Tax Vote," Washington Post, June 26, 2002, p. B1.
"Governor Gilmore's Proposed 20022004
Budget," December 19, 2001, www.dpb.state.
27. Lisa Rein, "VDOT's Help for Route 29 Dead-
va.us/Budget/budget.htm. See also Virginia
Ends," Washington Post, May 19, 2002, p. C1.
Department of Planning and Budget, "Overview
of the 20022004 Biennium Budget and its
28. Michael Shear, "State Auditor Offers List of
Impact on Higher Education." Figures are fiscal
VDOT Failings," Washington Post, July 10, 2002, p. B1.
years and exclude transfers.
29. "Cleaning Up the Mess at VDOT," Editorial,
10. Tax Foundation.
Washington Post, July 14, 2002.
11. Ibid.
30. Commonwealth Transportation Board, p. 41.
12. Ibid.
31. Michael Shear, "Backers of Va. Sales Tax
Increase Downplay VDOT; Foes Highlight It,"
13. Fairfax County, "Adopted Budget Plan FY 2003,"
Washington Post, July 12, 2002, p. C1.
www.co.fairfax.va.us/gov/omb/vo1adobe.htm.
32. Commonwealth Transportation Board, p. 36.
14. Calculated by the Fairfax County Taxpayers
Alliance, Press release, April 1, 2002, www.fcta.org.
33. State of Virginia, Barbara Reese, acting chief
financial officer, "Planned Fall 2002 Debt Issues,"
15. Loudoun County, "FY 03 Draft Fiscal Plan,"
July 17, 2002.
www.loudoun.gov/budget/fiscal03.htm.
34. Virginia Auditor of Public Accounts, p. 16.
16. Arlington County, "Proposed Budget FY
2003," www.co.arlington.va.us/cmo.
35. Ibid., p. 18.
17. John Knapp, "The Fiscal Condition of the
36. Chris Edwards and Veronique de Rugy,
Commonwealth," Presentation to Conference on
"International Tax Competition: A 21st-Century
Virginia's Future, Richmond, November 29, 2001,
Restraint on Government," Cato Institute Policy
p. 2.
Analysis no. 431, April 12, 2002.
18. Virginia Auditor of Public Accounts, "Cash
37. For tax levels, we calculated the average of
Management and Capital Budgeting Practices of
state and local taxes as a percentage of income in
the Department of Transportation," Presentation
13