000			01010pab a2200145 454500
008			180718b xxu||||| |||| 00| 0 eng d
100			_aWatson, Douglas J.
245			_aChanging intergovernmental fiscal relationship: impact of the 1986 Tax Reform Act on state and local governments
520			_aThis article briefly examines the historic role of federal financial support to state and local governments both through budget expenditures and tax policies. Next, specific provisions in the Tax Reform Act of 1986 and their impacts on state and local governments are examined. The primary focus is one of the most important areas of impact - tax exempt bonds. Lastly, this article explores the argument that these tax law changes have significantly altered the balance of power between the federal government and the states and localities within the federal system
650			_a Tax Reform Act,1986
650			_aFederal Aid
700			_aVociono, Thomas
773			_aPublic Administration Review
909			_a3043
999			_c3043 _d3043