Tax Coordination
As regional economies have become more interconnected, the administration of tax revenue systems has become increasingly complex, and coordination among taxing jurisdictions through compacts…
Tax Competition
Tax competition occurs when states and localities use their tax codes to attract business, individuals, or other economic activity from other states and localities.…
Intergovernmental Tax Immunity
Intergovernmental tax immunity is a legal principle that ensures the sovereignty of the federal and state governments. This principle represents a constitutional check on…
Conditional Grants
Conditional grants are monetary transfers from one level of government to another, either through competitive project grants or through more general block grants, which…
Grants-in-Aid
A grant-in-aid is the transfer of money from one level of government to another for a specific purpose and subject to substantive and procedural…
Project Grants
The Catalog of Federal Domestic Assistance (CFDA) lists more than 600 grant and cooperative agreement programs with approximately $446 billion in annual expenditures. The…
Categorical Grants
Categorical grants comprise the bulk of activity in the federal grant-in-aid system, both in terms of the number of programs and the amount of…
Block Grants
Block grants are an intergovernmental reform that gained momentum in the 1970's during the Nixon administration as a strategy for dealing with the fragmentation…
Revenue Sharing
Revenue sharing is a type of fiscal federalism whereby the federal government allocates revenue to state and local governments with little or no strings…
