ILLUSTRATION OF GROUPINGS OF GRANT-IN-AID PROGRAMS WITH POSSIBLE POTENTIAL FOR CONSOLIDATION (CONCL'D)

4/ E educational institution; I individual; L = local government; P = private nonprofit organization; s= State government; G = group of States; 0 other
public agencies.

5/ Unless specified, clientele represents citizens in general.

6/ F formula apportionment; P= project; F/P formula and project.

7/ Percentage indicates Federal share, unless otherwise specified.

Staff used judgment in determining whether grant was stimulative or for continued support. Congressional intent is often unclear, and grants often start with a stimulative purpose and become support grants.

Appendix G

SOURCE REFERENCES

CHAPTER 3

1/ As reported in the New York Times, March 24, 1967.

Po

2/ U.S. Congress, Joint Economic Committee, U.S. Economic Growth to 1975: tentials and Problems, 89th Cong., 2nd Sess., Joint Committee Print (Washington, D. C.: U.S. Government Printing Office, 1966) p. 29.

3/ National Planning Association, Center for Economic Projections, National Economic Projections to 1975/76, Report No. 65-2 (Washington, D. C.: gust, 1965).

Au

4/ Committee for Economic Development, A Fiscal Program for a Balanced Federalism (New York: June, 1967).

5/ Ibid., p. 25. The data in the CED report are in 1965 prices.

6/ Ibid., p. 37.

1/ Robert E. Weintraub, Options for Meeting the Revenue Needs of City Governments (Santa Barbara: Tempo, General Electric Company, January, 1967).

CHAPTER 4

1/ U.S. Department of Commerce, Bureau of the Census, "Governmental Units in 1967," Census of Governments, 1967, CG-P-2 (Washington, D.C.: U.S. Government Printing Office, October, 1967).

2/ Ibid.

3/ Ibid.

4/ Ibid.

CHAPTER 4 (Cont'd)

5/ U.S. Department of Health, Education and Welfare, "State Data and State Rankings in Health, Education, and Welfare," Health, Education, and Welfare Trends, 1965 Edition, Part 2 (Washington, D.C.: U.S. Government Printing Office, October, 1966).

6/ U.S. Advisory Commission on Intergovernmental Relations. Measures of State and Local Fiscal Capacity and Tax Effort (Washington, D.C.: U.S. Government Printing Office, October, 1962), pp. 13 ff.

State Pro

1/ National Planning Association, Center for Economic Projections. jections to 1975, Report No. 65-11 (Washington, D.C.: October, 1965), p. 61.

8/ U.S. Bureau of the Budget, Special Analyses, Fiscal Year 1968 (Washington, D.C.: U.S. Government Printing Office, 1967), p. 148.

9/ U.S. Advisory Commission on Intergovernmental Relations, The Role of Equalization in Federal Grants (Washington, D.C.: U.S. Government Printing Office, 1964), p. 63.

10/ U.S. Bureau of the Budget, Equalization Effect of Federal Grants, Fiscal Year 1966 (Washington, D.C.: U.S. Government Printing Office, June, 1967), p. 1 (processed).

11/

Gilbert Y. Steiner, Social Insecurity: The Politics of Welfare (Chicago:
Rand McNally and Company, 1966), p. 243.

12/ See Advisory Commission on Intergovernmental Relations, Tax Overlapping in the United States (Washington, D.C.: U.S. Government Printing Office, 1964) and subsequent Supplements for a detailed discussion of and tables on National, State and local taxation.

13/ U.S. Advisory Commission on Intergovernmental Relations, Federal-State Coordination of Personal Income Taxes, Technical Paper No. I (Washington, D.C.: U.S. Government Printing Office, 1965).

14/ Ibid., p. 111.

15/ Ibid., pp. 40-41.

16/

Robert J. Pitchell, "The Role of the State Tax Policy Commissions,' Proceedings of the Annual Conference on Taxation (Harrisburg: National Tax Associaton, 1964), p. 213.

17/ Walter Heller, New Dimensions of Political Economy (Cambridge: Harvard University Press, 1966), p. 126.

18/ Pitchell, op. cit.

19/ U.S. Advisory Commission on Intergovernmental Relations, State and Local Taxation and Industrial Location (Washington, D.C.: U.S. Government Printing Office, 1967).

CHAPTER 4 (Cont'd)

20/ Dick Netzer, "Federal Grants and State Revenues," Speech to the National Municipal League's National Conference on Government, Boston, November 1965.

21/ U.S. House of Representatives, Committee on the Judiciary, State Taxation of Interstate Commerce, 4 volumes (Washington, D.C.: U.S. Government Printing Office, 1964 and 1965) and H.R. 11798, a bill introduced by Congressman Edwin Willis (D-La.) in the 89th Congress.

22/ U.S. Advisory Commission on Intergovernmental Relations, Industrial Development Bond Financing (Washington, D.C.: U.S. Government Printing Office, June, 1963). Contains a detailed discussion of this subject and recommendations for dealing with the abuses.

23/ U.S. Advisory Commission on Intergovernmental Relations, State Constitutional and Statutory Restrictions on Local Government Debt (Washington, D.C., U.S. Government Printing Office, September, 1961); State Constitutional and Statutory Restrictions on Local Taxing Powers (Washington, D.C.: U.S. Government Printing Office, October, 1962).

24/ Richard Goode, The Individual Income Tax (Washington, D.C.: Brookings Institution, 1964), pp. 175-179. James A. Maxwell, Tax Credits and Intergovernmental Fiscal Relations (Washington, D.C.: Brookings Institution, 1962).

25/ U.S. Advisory Commission on Intergovernmental Relations. Coordination of State and Federal, Inheritance, Estate and Gift Taxes (Washington, D.C.: U.S. Government Printing Office, 1961).

26/

Billy Dee Cook, Kenneth E. Quindry and Harold M. Groves, "Old Age Homestead Relief, The Wisconsin Experience," National Tax Journal, XIX, 319 (September, 1966).

27/ Yung-Ping Chen, "Present Status and Fiscal Significance of Property Tax Exemptions for the Aged," National Tax Journal, XVII, 162-174 (June, 1965).

28/

29/

For an appraisal of the Wisconsin experience, see Cook, Quindry and Groves, op. cit., p. 319.

Committee for Economic Development, op. cit., pp. 68-70.

30/ U.S. Advisory Commission on Intergovernmental Relations, "A Statement Covering the Advisory Commission's Recommendations on State Taxation of MultiState Firms," Washington, D.C., August 11, 1966, mimeograph.

31/ U.S. Advisory Commission on Intergovernmental Relations, Local Nonproperty Taxes and the Coordinating Role of the State (Washington, D.C.: U.S. Government Printing Office, September, 1961).

CHAPTER 5

1/ Commission on Intergovernmental Relations, A Report to the President for Transmittal to the Congress (Washington, 1955), p. 120.

2/ Ibid., p. 123.

3/ This discussion draws liberally on George F. Break; Intergovernmental Fiscal Relations in the United States (Washington: The Brookings Institution, 1967), Ch. III.

4/ U.S. Congress, Senate Committee on Government Operations, Subcommittee on Intergovernmental Relations, Hearings, Creative Federalism, Part 1, 89th Cong., 2d Sess. (Washington, D.C.: U.S. Government Printing Office, 1966), P. 284.

5/ Charles E. Gilbert and David G. Smith, Emerging Patterns of Federalism in Health, Education, and Welfare, prepared for delivery at 1966 Annual Meeting of the American Political Science Association (Washington: American Political Science Association, 1966), pp. 4 and 10 (processed).

6/ 20 U.S.C. 351-358, and P.L. 88-269.

7/ P.L. 89-10, Title II.

8/ P.L. 89-117, Sec. 702.

9/ 33 U.S.C. 466 (e) (b).

10/ 7 U.S.C. 1926; P.L. 89-240, Sec. 1.

11/ P.L. 89-754, Sec. 604.

12/ P.L. 89-665, Sec. 101(a)(1).

Unequal

13/ See Advisory Commission on Intergovernmental Relations, Relocation: Treatment of People and Businesses Displaced by Governments, Report A-26 (Washington, D.C.: U.S. Government Printing Office, 1965).

14/ P.L. 84-660.

15/ P.L. 89-234.

16/ P.L. 87-753.

17/ P.L. 87-70.

18/ P.L. 89-117, Sec. 903.

19/ P.L. 89-136, Sec. 101.

20/ P.L. 88-157.

21/ P.L. 89-139.