Earmarked State Taxes

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Research Publication No. 2

Foreword
As anyone who has had occasion to investigate the subject can testify, material on earmarked state taxes is hard to find. To fill this gap, Tax Foundation published its first study of earmarking nearly a decade ago, summarizing the major issues and gathering into one convenient volume information scattered in dozens of sources. This study updates the earlier publication, presenting the results of a new survey of state tax earmarking.

Data were obtained directly from state budget directors, comptrollers, and other state officials, as well as from published reports. State taxpayer organizations also contributed information for use in this study. The cooperation of state officials and organizations contributed substantially to this report, and is gratefully acknowledged.

Elizabeth Deran, Senior Research Analyst, has been primarily responsible for the drafting of the study. Several members of the research staff cooperated in the preparation of the appendix tabular material.