19. National Governors' Association and National
152, May 23, 1991.
Association of State Budget Officers, The Fiscal
4. National Governors' Association and National
Survey of States, December 1998.
Association of State Budget Officers, The Fiscal
20. Michael Flynn, "$4 Billion Windfall: Surplus
Survey of States, December 1998.
Revenues in the States," American Legislative
5. Details for individual states are available at
Exchange Council, Tax and Fiscal Policy Task
www.cato.org or by written request.
Force, Washington, 1998.
6. Moore, "State Spending Splurge."
21. Budget of the U.S. Government--Historical Tables, FY
1999, Table 12.1, pp. 2034.
7. National Governors' Association and National
Association of State Budget Officers, The Fiscal
22. Patrick Fleenor, "1997 Federal Tax Burden by
Survey of States, May 1998, p. 2.
State," Tax Foundation, Special Report no. 70, July
1997.
8. Samuel Ehrenhalt, "The New Geography of
Government Jobs: Hiring in State and Local
23. Ron Haskins, "Welfare Reform Works,"
Government Shifts to South and West, and to
American Enterprise Magazine, JanuaryFebruary
Medium and Small States," Center for the Study of
1999.
the States, Albany, N.Y., Government Employment
24. Richard Wolf, "Drop in Welfare Rolls Threatens
Report no. 2, December 1997.
State Funds," USA Today, October 5, 1998, p. 3A.
9. Jonathan Walters, "Did Somebody Say
25. Ibid.
Downsizing?" Governing, February 1998,
pp. 1720.
26. George C. Leaf, "Unemployment Compen-
sation: The Case for a Free Market Alternative,"
10. Stephen Moore, "Taxing Lessons from the
Regulation 21, no. 1 (Winter 1998): 1926.
States: Why Much of America Is Still in a
Recession," Joint Economic Committee of the U.S.
27. See, for instance, Richard Vedder, "State and
Congress, October 1993.
Local Taxation and Economic Growth: Lessons for
Federal Tax Reform," Joint Economic Committee
11. See Stephen Moore, "The State Tax Revolt of
of the U.S. Congress, December 1995; Zsolt Becsi,
1994," Laffer, Canto Associates, San Diego, 1994.
"Do State and Local Taxes Affect Relative State
12. Moore, "Taxing Lessons from the States."
Growth?" Federal Reserve Bank of Atlanta
Economic Review, MarchApril 1996; and Stephen
13. Moore, "The State Tax Revolt of 1994."
Moore and Dean Stansel, "Tax Cuts and Balanced
Budgets: Lessons from the States," Cato Institute
14. Dan Morain, "Tax Increases under Wilson
Fact Sheet, September 17, 1996.
Exceed Cuts," Los Angeles Times, December 7, 1997.
28. Becsi.
15. Elizabeth I. Davis and Donald J. Boyd, "Tax
Cuts Dampened Strong Fiscal 1997 Revenue,"
29. Moore, "Taxing Lessons from the States."
Center for the Study of the States, Albany, N.Y.,
State Fiscal Brief no. 48, January 1998; and
30. Moore and Stansel.
Elizabeth I. Davis and Donald J. Boyd, "Third April
31. Empire Foundation newsletter, Albany, N.Y.,
`Surprise' Hits New Highs," Center for the Study of
April 1997.
the States, Albany, N.Y., State Revenue Report no.
33, August 1998.
32. Flynn.
16. New Hampshire's slow growth of tax revenue
33. U.S. Department of Education, National Cen-
from 1992 to 1998, a time of economic prosperity,
ter for Education Statistics, Digest of Education
can perhaps be explained in part by the fact that
Statistics, 1997, Table 169, p. 172.
New Hampshire does not have an income tax, rev-
enues from which tend to grow faster than person-
34. See for instance, Eric Hanushek, "Impact of
al income. Most of New Hampshire's tax revenue
Differential Expenditures on School Performance,"
comes from the sales tax.
Educational Researcher, May 1989.
17. National Governors' Association and National
35. U.S. Department of Education, Tables 133, 168,
Association of State Budget Officers, The Fiscal
pp. 136, 171. The 10 highest spending jurisdic-
Survey of States, December 1998.
tions by 199495 per pupil spending were New
Jersey, New York, the District of Columbia, Alaska,
18. National Conference of State Legislatures, State
Connecticut, Rhode Island, Massachusetts,
Budget Actions 1996, November 1996, p. 2.
26