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A note on the Significant Features 
of Fiscal Federalism

Significant Features of Fiscal Federalism

Please note that the Council is NO LONGER updating or maintaining this series.

Below is the introduction to, and table of contents of Significant Features of Fiscal Federalism, 1995, V.2, a compendium of information on fiscal flows across different levels of governments in the United States. Selected tables can be seen by clicking the indicated hyperlinks.

Government Finances are complex and can be viewed from a variety of perspectives. The Ii sections in this volume are our attempt at a rational and practical classification. The information is derived from a variety of sources principally the Bureau of the Census and the Bureau of Economic Analysis in the U.S. Department of Commerce, and the U.S. Office of Management and Budget. While Significant Features is designed to answer the most common questions about government finances, it does not contain all the information available from these sources. We believe the value of the publication derives partially from its parsimonious nature. Additional information on government finances may be obtained directly from the publications and reports of the above cited sources.

Changes in this Edition

The Highlights section of this volume has been greatly expanded from previous volumes. It has been turned into an analytical section providing insights into ongoing changes in the federal system, and pointing out historical trends, and the effects of legislative, policy and political changes. The expanded section was prepared and written by Center for the Study of the States at the Rockefeller Institute of Government.

The Special Features section in this year's publication was prepared by Fiscal Planning Services, Inc. (FPSI), based on information available from various executive agencies as well as the Bureau of the Census. The section contains a series of tables devoted to major areas of federal domestic assistance. The tables provide a historical and comparative look into these important programs, and add yet another perspective to our portrayal of government finances. The Council believes both expanded sections enhance the value of the entire publication, and make it more easily accessible to a wider audience.

TABLE OF CONTENTS

Introduction 

Technical Notes 

Highlights 

Economy and Population

Table 1. Selected National Indicators, Selected Years 1929-1995

Table 2. State Population, Percentage Change, Selected Years 1950­1995

Table 3. State Personal Income with Percentage Change, SeIected Years 1970-1995

Table 4. State Personal Income Per Capita with Percentage Change, Selected Years 1970-1995

Federal, State, and Local Government: National Income and Budget Basis

Table 5. Federal Budget Receipts, Outlays, Surplus or Deficit, Total Debt and Interest on Debt, 1789-1995

Table 6. Federal Receipts and Expenditures, Selected Years 1965-1995

Table 7. Federal Receipts and Expenditures as a Percentage of GDP and Per Capita, Selected Years 1965-1995

Table 8. State and Local Receipts and Expenditures, Selected Years 1965-1995

Table 9. State and Local Receipts and Expenditures as a Percentage of GOP and Per Capita, Selected Years 1965-1995

Intergovernmental Fiscal Flows

Table 10. Federal Grants-in-Aid in Relation to State and Local Outlays, Total Federal Outlays and Gross Domestic Product, 1955-1995

Table 11. Federal Grants-in-Aid to State and Local Governments By Function, Selected Fiscal Years 1965-1995

Table 12. Federal Expenditures by State, FY 1995

Table 13. Federal Grants to State and Local Governments, with Percentage Change, Fiscal Years 1988-1995

Table 14. State Intergovernmental Expenditures to Local Governments, by Function, Selected Years 1954-1994

Table 15. State Intergovernmental Expenditures to Local Governments, FY 1994

Table 16. State Intergovernmental Expenditures, by Function, FY 1994

Table 17. State Intergovernmental Expenditures, by Function, Percentage Distribution, FY 1994

Table 18. Federal, State, and Local Government Revenues and Expenditures: Census Basis

Table 19. Total Government Revenues, Selected Years 1927-1994

Table 20. Total Government Revenues, Per Capita, Selected Years 1927-1994

Table 21. Total Government Revenues as a Percentage of Personal Income, Selected Years 1927-1992

Table 22. Total Government Expenditures, Selected Years 1927-1994

Table 23. Total Government Expenditures, Per Capita, Selected Years 1927-1994

Table 24. Federal, State, and Local Revenues and Expenditures, by Character, Object, and Function, Selected Years 1965-1994

Table 25. Federal Revenues and Expenditures, by Character, Object, and Function, Selected Years 1965-1994

Table 26. Federal Revenues and Expenditures, by Character, Object, and Function, Per Capita, Selected Years 1965-1994

Table 27. Federal Revenues and Expenditures, by Character, Object, and Function, as a Percentage of Personal Income, Selected Years 1965-1994

Table 28. State and Local Revenues and Expenditures. by Character, Object, and Function, Selected Years 1965-1994

Table 29. State and Local Revenues and Expenditures, by Character, Object, and Function, Per Capita, 1964-1994

Table 30. State and Local Revenues and Expenditures, by Character, Object, and Function, as a Percentage of Personal Income, Selected Years 1965-1994

Table 31. State General Revenues, by Source, 1948-1994 

Table 32. State General Revenues, by Source, Percentage Distribution, 1948-1994

Table 33. Local General Revenues, by Source, 1948-1994

Table 34. Local General Revenues, by Source, Percentage Distribution, 1948-1994

Table 35. Major Federal, State, and Local Tax Revenues, by Source, 1948-1992

Table 36. Federal, State, and Local Tax Revenues, by Government, Selected Years 1967-1994

Table 37. Federal, State, and Local Tax Revenues, Average Annual Percentage Increase or Decrease, Selected Periods 1965-1994

Table 38. Federal, State, and Local Tax Revenues as a Percentage of Gross Domestic Product, Selected Years 1965-1994

Table 39. State and Local General Expenditures, by Function, 1948-1994

Table 40. State and Local General Expenditures, by Function, Percentage Distribution, 1948-1994

Table 41. State General Expenditures, by Function, 1948-1994

Table 42. State Genera! Expenditures, by Function, Percentage Distribution, 1948-1994

Table 43. Local General Expenditures, by Function, 1948-1994

Table 44. Local General Expenditures, by Function, Percentage Distribution, 1948-1994

Table 45. Federal, State, and Local Direct General Expenditure, by Government, Selected Years 1955-1994

Table 46. Federal, State, and Local Direct General Expenditure, by Government, Percentage Distribution, Selected Years 1955-1994

State by State Revenues

Table 47. State and Local General Revenues, FY 1994

Table 48. State and Local General Revenues, Percentage Distribution, FY 1994

Table 49. State and Local General Revenues, Per Capita, FY 1994

Table 50. State and Local General Revenues as a Percentage of Personal Income, FY 1994

Table 51. State and Local Tax Revenue as a Percentage of Personal Income, Selected Years 1965-1994

Table 52. State and Local Tax Revenues, Per Capita, Selected Years, 1965-1994

Table 53. State and Local Property Taxes as a Percentage of Total State and Local Taxes, Selected Years 1965-1994

Table 54. State General Revenues; FY 1994

Table 55. State General Revenues, Percentage Distribution, FY 1994

Table 56. State General Revenues, Per Capita, FY 1994

Table 57. State General Revenues as a Percentage of Personal Income, FY 1994

Table 58. State Lotteries, Gross Revenues, Selected Years 1980-1994

Table 59. State Lotteries, Net Proceeds, Selected Years 1980-1994

Table 60. Local General Revenues, FY 1994

Table 61. Local General Revenues, Percentage Distribution, FY 1994

Table 62. Local General Revenues, Per Capita, FY 1994

Table 63. Local General Revenues as a Percentage of Personal Income, FY 1994

Table 64. Local Property Taxes as a Percentage of Total Local Tax Revenues, Selected Years 1965-1994

State-by-State Expenditures

Table 65. State and Local General Expenditures, FY 1994

Table 66. State and Local General Expenditures, Percentage Distribution, FY 1994

Table 67. State and Local General Expenditures, Per Capita, FY 1994

Table 68. State and Local General Expenditures as a Percentage of Personal Income, FY 1994

Table 69. State and Local Direct General Expenditures, Per Capita, Selected Years 1965-1994 

Table 70. State and Local Direct General Expenditures as a Percentage of State Personal Income, Selected Years 1965-1994

Table 71. State General Expenditures, FY 1994

Table 72. State General Expenditures, Percentage Distribution. FY 1994

Table 73. State General Expenditures, Per Capita, FY 1994

Table 74. State General Expenditures as a Percentage of Personal Income, FY 1994

Table 75. Local General Expenditures, FY 1994

Table 76. Local General Expenditures, Percentage Distribution, FY 1994

Table 77. Local General Expenditures, Per Capita, FY 1994

Table 78. Local General Expenditures as a Percentage of Personal Income, FY 1994

Public Employment and Public Employee Retirement Systems

Table 79. Full-Time Equivalent Public Employment, Per 10,000 Population, Selected Years 1952-1994

Table 80. Public Employment In the United States, Percentage Change and Distribution, Selected Years 1929-1994

Table 81. Public Employees by State, 1994

Table 82. State and Local Payroll as a Percentage of State Personal Income, Estimated, Selected Years 1965-1994

Table 83. State and Local Employees, Estimated Annual Full-Time Earnings, Selected Years 1965-1994

Table 84. State and Local Employment, Full-Time Equivalent per 10,000 Population, Selected Years 1965-1994

Table 85. State-Local Employee Retirement Systems Receipts and Payments, Selected Years 1975-1994

Table 86. State-Local Employee Retirement Systems Percentage Distribution of Receipts, Selected Years 19751994

Table 87. State-Local Employee Retirement Systems Cash and Investment Holdings, Selected Years 1975-1994

Federal, State, and Local Debt

Table 88. Federal, State, and Local Debt, Selected Years 1929-1994

Table 89. State-Local Debt, by Type. FY 1994

Table 90. State-Local Debt, by Type, Per Capita, FY 1994

Table 91. State Debt, by Type, FY 1994

Table 92. State Debt, by Type, Per Capita, FY 1994

Table 93. Local Debt, by Type, FY 1994

Table 94. Local Debt, by Type, Per Capita, FY 1994

Special Features

Table 95. Federal Expenditures on Select Domestic Assistance programs, by State, FY 1994

Table 96. Federal Expenditures on Select Domestic Assistance programs, by State, Per Capita, FY 1994

Table 97. Federal Expenditures on Select Domestic Assistance programs, by State, Per Capita, as a Percentage of U.S. Average, FY 1994

Table 98. Family Support Payments to States (AFDC), 1991-1995

Table 99. Federal Medical Grants to States, Supplemental Medical Insurance, 1991-1995

Table 100. Federal Medicare Grants to States, Hospital Insurance, 1991-1995

Table 101. Federal Medicaid Matching Rates, and Percentage Difference. 1995-1997

Table 102. Federal Expenditure for Food Stamps, by State, 1991-1995

Table 103. Federal Highway Expenditures, by State, 1991-1995

Table 104. Federal Medicaid Grants to States, 1991-1995

Table 105. Federal Title I Grants to Local Education Agencies, by State, 1991-1995

State Fiscal Rankings

Selected State-Local Revenue Items Per Capita and as a Percentage of State Personal Income, FY 1994

Table R-1 Federal Aid to State-Local Government, General Revenue, and Own-Source General Revenue

Table R-2. All Tax Revenues, Property Taxes, and Individual Income Taxes

Table R-3. Corporation Income Taxes, General Sales and Gross Receipts Taxes, and Selective Sales and Gross Receipts Taxes

Table R-4. Motor Fuels Taxes, Public Utilities Taxes, and Tobacco Products Taxes

Table R-5. Alcoholic Beverages Taxes, User Charges, and Miscellaneous

Selected State-Local Expenditure Items Per Capita and as a Percentage of State Personal Income, FY 1994

Table R-6. General Expenditure, Direct Education, and Direct Elementary and Secondary Education

Table R-7. Direct Higher Education, Direct Public Welfare, and Direct Health and Hospitals

Table R-8. Direct Highway, Direct Police, and Direct Fire

Table R-9. Direct Protective Inspection and Regulation, Direct Sewerage and Sanitation, and Direct Connections

Table R-10. Housing and Community Development, Governmental Administration, and Interest Payments on General Debt

State Fiscal Profiles 

Profile State Rank, by Population, Total Personal Income, and Per Capita Personal Income

United States 
Alabama 
Alaska
Arizona 
Arkansas 
California 
Colorado 
Connecticut 
Delaware 
District of Columbia 
Florida 
Georgia 
Hawaii 
Idaho 
Illinois 
Indiana 
Iowa 
Kansas 
Kentucky 
Louisiana 
Maine 
Maryland 
Massachusetts 
Michigan 
Minnesota 
Mississippi 
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
OkIahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

Appendix

Table A-I. Relation of Federal Government Revenues and Expenditures, Unified Budget Receipts and Expenditures, National Income and Product Accounts Basis, Fiscal Years 1989-1995 

Table A-2. Relation of State and Local Government Revenues and Expenditures, Census Basis, to Receipts and Expenditures, National Income and Product Accounts Basis, Fiscal Years 1987-1994

Glossary

Sources