In addition to the major sources, also see these specialized sources. For tax rates, start with University of Michigan's World Tax Database.
| Facts and Figures on Government Finance | 1944-2004 | Detailed federal, state, and local government revenues and outlays by type. Published by the Tax Foundation whose website has up to date information on various areas of tax research. Historical run (ceased) is available on Hein Online. | |
| Fiscally Standardized Cities | 1977+ | Allows comparisons of local government finances for over 200 of the largest U.S. cities across 115 categories of revenues, expenditures, debt, and assets. | |
| State Tax Handbook | 1969+ | HJ2385.C65 Current Volume in DSS |
Each state's constitutional basis for taxation and an explanation of the tax system is presented. Rates and due dates are presented for all types of income taxes and sales taxes. Published by CCH. |
| State Government Finances | 1951+ | online | Summary of annual survey findings for state governments. Presents the details of revenue by type, expenditure by object and function, indebtedness by term, and assets by purpose and type. Includes lotteries. |
| State & Local Finance Data Query System (SLF-DQS) | 1977-2021 | online | Allows flexible presentation of data from the Census of Governments State and Local Finance series. Contains detailed revenue, expenditure and debt variables for the United States, each of the 50 states, and the District of Columbia. The data are available by type of government: state, local, state and local totals, and local government detail. All data presented are state aggregates of finance data for the selected level of government. |
| Government Finance Database, United States | 1967-2015 | online |
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| Annual Survey of State Government Finances | 1992-2018 | online | For more see https://www.census.gov/programs-surveys/state/about.html For the latest see https://www.census.gov/programs-surveys/state.html |
| State Economic Development Program Expenditures Database | FY2007+ | online | Compilation of data on state investments in economic development that uses a consistent categorization of expenses across states. Enables cross-state and time series comparisons in various economic development expense categories, including but not limited to:
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| USASpending.gov | 2000+ | online | Detailed records of government procurement & spending. Can search by various geographies (including congressional district), by agency, by recipient, by type of program, and many others. Get summary data for agency expenditures by congressional district over time by clicking on the Trends tab. For detailed transactions, one can only search by one congressional district at a time; however, under the advanced search one can search by state and then there is an option to export the full detailed list of transactions to CSV, which includes details on the congressional district for both the recipient and place of performance. |
| State Tax Actions | 1995, 1999-2001; 2003-2010 located in (DR) HJ2385.S685; 2011-2019 online. | Features state-by state-details about changes in tax laws. It includes analysis of the revenue impact and implications for future state tax policy, illustrated with tables, charts and graphs. Also see the State Tax Actions Database and the State General Fund Revenue Estimates. | |
| State Budget Actions | 1995, 1999-2001, 2003-2009 located in (DR) HJ275.S69; 2013-2014, 2018 online. | Based on data collected from legislative fiscal officers in all 50 states and provides an overview of state finances, focusing on state general fund budgets and selected categories of spending. |
State Tax Revolt Data Set, 1960-1992
Time-series, cross sectional data collection assembled from publicly available sources. It includes data on tax and expenditure limitation policies and selected covariates, observed annually for the 50 United States over the period of 1960-1992. Data collected at the end of the fiscal year include: (1) long-term and short-term debt of state and local governments, and (2) the total cash held by the state and its local governments. Data collected during the fiscal year include: (1) the total intergovernmental revenue from the federal government to the state and its local governments, (2) the total direct general revenue of the state and its local governments, (3) the total tax revenue of the state and its local governments, (4) total property tax revenue of the state and its local governments, (5) the total direct general expenditure of the state and its local governments, (6) the total direct general expenditure of the state and its local governments on "public welfare", (7) the total number of homeowners' associations in the state. Additional data were collected on: (1) the percentage of randomly sampled adults who said that the local property tax was "the worst tax--that is, the least fair", (2) the percentage of households in the state that were owner-occupied, the percentage of the state's population that the Census classified as "urban", (3) the estimated total personal income in the state, (4) the population of the state, (5) the estimated percentage of the state's population that was not White, (6) the estimated percentage of the state's population that was Black, (7) the total state and local spending on education during the fiscal year and, (8) the estimated number of union members as a percentage of the state's labor force.
