- What are the primary sources of revenue for states and localities?
- What is the difference between tax effort and tax capacity?
- What are some reasons for tax variation among the states?
- What are some options available to states for raising revenue?
- Who initiates the budget process in the states, and what restricts the power of the governor in advancing his or her agenda in the budget?
- What factors limit the use of discretionary spending in a state's budget?