Fiscal Federalism | Center for the Study of Federalism https://federalism.org/encyclopedia/topics/fiscal-federalism/ A Nonpartisan Research Institution Dedicated to Studying and Researching the Theory and Practice of Federalism Thu, 17 Aug 2023 04:18:32 +0000 en-US hourly 1 https://federalism.org/wp-content/uploads/2023/07/CSF-Icon-Color@0.5x-100x100.png Fiscal Federalism | Center for the Study of Federalism https://federalism.org/encyclopedia/topics/fiscal-federalism/ 32 32 170862320 Tax Coordination https://federalism.org/encyclopedia/fiscal-federalism/tax-coordination/ Thu, 17 Aug 2023 04:18:32 +0000 https://federalism.org/encyclopedia/no-topic/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 and other agreements has become a...

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]]> 9318 Tax Competition https://federalism.org/encyclopedia/fiscal-federalism/tax-competition/ Thu, 17 Aug 2023 04:18:10 +0000 https://federalism.org/encyclopedia/no-topic/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. Governments may create exemptions, deductions, credits,...

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]]> 9317 Intergovernmental Tax Immunity https://federalism.org/encyclopedia/fiscal-federalism/intergovernmental-tax-immunity/ Thu, 17 Aug 2023 01:01:48 +0000 https://federalism.org/encyclopedia/no-topic/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 the powers of both the federal...

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]]> 9311 Conditional Grants https://federalism.org/encyclopedia/fiscal-federalism/conditionalgrants/ Wed, 09 Aug 2023 02:05:19 +0000 https://federalism.org/encyclopedia/no-topic/conditionalgrants/ Conditional grants are monetary transfers from one level of government to another, either through competitive project grants or through more general block grants, which place conditions on the use of...

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]]> 9158 Grants-in-Aid https://federalism.org/encyclopedia/fiscal-federalism/grants-in-aid/ Tue, 08 Aug 2023 01:40:59 +0000 https://federalism.org/encyclopedia/no-topic/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 conditions found in the authorizing legislation...

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]]> 9054 Project Grants https://federalism.org/encyclopedia/fiscal-federalism/project-grants/ Tue, 08 Aug 2023 01:32:48 +0000 https://federalism.org/encyclopedia/no-topic/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 Catalog of Federal Domestic Assistance lists...

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]]> 9048 Categorical Grants https://federalism.org/encyclopedia/fiscal-federalism/categoricalgrants/ Sun, 06 Aug 2023 01:10:00 +0000 https://federalism.org/encyclopedia/no-topic/categoricalgrants/ 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 funding. Categorical grants derive their name...

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]]> 8988 Block Grants https://federalism.org/encyclopedia/fiscal-federalism/block-grants/ Sun, 06 Aug 2023 01:05:19 +0000 https://federalism.org/encyclopedia/no-topic/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 and incoherence brought about by the...

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]]> 8986 Revenue Sharing https://federalism.org/encyclopedia/fiscal-federalism/revenue-sharing/ Sun, 06 Aug 2023 01:03:36 +0000 https://federalism.org/encyclopedia/no-topic/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 attached. Unlike categorical grants that are...

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