June 1, 1965

Earmarked State Taxes

Download Research Publication No. 2, Part 1Download Research Publication No. 2, Part 3Download Research Publication No. 2, Part 2

Research Publication No. 2

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.

Was this page helpful to you?


Thank You!

The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work?

Contribute to the Tax Foundation