Feasibility Study of Restoring the Significant Features of Fiscal Federalism Publication for the Property Tax and its Fiscal Environment and Structure

August 01, 2007

Funding: Lincoln Institute of Land Policy

Summary: A pilot project to explore the feasibility of a new annual publication, patterned after ACIR’s Significant Features of Fiscal Federalism, that would, at least partially, fill the void since it ceased publication. Prior to its demise in the mid-1990s, the US Advisory Commission on Intergovernmental Relations (ACIR) published a widely used and acclaimed two volume annual report entitled Significant Features of Fiscal Federalism. The report was largely a compilation and organization of data on federal, state, and local revenues and expenditures, the institutional structure through which these fiscal flows occurred, and important changes in them. Significant Features has been sorely missed by both researchers and practitioners. No other publication has taken its place. If deemed feasible, the George Washington Institute of Public Policy (GWIPP) would then prepare a proposal for an annual version of such a report, to be funded and published by the Lincoln Institute of Land Policy and disseminated jointly by Lincoln and GWIPP.