ABSTRACT
The “reform” of state and local tax systems is a constant topic in American state and local government. The reform topic also appears constantly in other aspects of state and local policy making. The American legal system recognizes state governments as sovereigns, able to make laws using any procedure they choose to adopt on any subject they may choose to address. The primary function of state and local tax systems is to raise money to support the collective spending of state and local governments, but tax systems are sometimes used for other purposes. Many states provide for the possibility of designating contributions to charitable purposes, such as protection of wildlife. Tax expenditures are regularly measured by the federal government and many states. Assessments of state and local tax systems in state tax studies and academic discussions of tax reform are normally made with some rigor.
