The Oxford handbook of state and local government finance / edited By Robert D. Ebel and John E. Petersen ; foreword by Alice M. Rivlin.

Includes bibliographical references and index.

Foreword / by Alice M. Rivlin -- Introduction : state and local government finance in the United States / Robert D. Ebel, John E. Petersen, and Ha T.T. Vu -- The economic, demographic, and institutional framework: The constitutional frameworks of state and local government finance / John Kincaid ; Federalism trends, tensions and outlook / Timothy J. Conlan and Paul L. Posner ; State and local government finance : why it matters / Serdar Yilmaz, François Vaillancourt, and Bernard Dafflon ; State and local governments and the national economy / Rick Mattoon and Leslie McGranahan ; The evolving financial architecture of state and local governments / Sally Wallace ; Profiles of local government finance / Christine R. Martell and Adam Greenwade ; Federal preemption of revenue autonomy / James R. Eads, Jr. ; State intergovernmental grant programs / Ronald C. Fisher and Andrew Bristle ; State and local fiscal institutions in recession and recovery / Tracy M. Gordon -- Revenue structures and systems: Real property tax / Michael E. Bell ; State personal income taxes / Joseph J. Cordes and Jason N. Juffras ; State corporate income taxes / David Brunori ; Entity taxation of business enterprises / LeAnn Luna, Matthew N. Murray, and Zhou Yang ; Implications of a federal value-added tax for state and local governments / Harley T. Duncan ; Retail sales and use taxation / William F. Fox ; Local revenue diversification : user charges, sales taxes, and income taxes / David L. Sjoquist and Rayna Stoycheva ; State tax administration : seven problems in search of a solution / Billy Hamilton ; Revenue estimation / Norton Francis -- Spending, borrowing, and financial management: Providing and financing K-12 education / Daphne A. Kenyon ; The social safety net, health care, and the great recession / Thomas Gais, Donald Boyd, and Lucy Dadayan ; Transportation finance / Jonathan L. Gifford ; Housing policy : the evolving subnational role / Robert M. Buckley and Alex F. Schwartz ; Capital budgeting and spending / Justin Marlowe ; Financial markets and state and local governments / John E. Petersen and Richard Ciccarone ; Infrastructure privatization in the new millennium / Ellen Dannin and Lee Cokorinos ; Financial emergencies : default and bankruptcy / James E. Spiotto ; Government financial-reporting standards : reviewing the past and present, anticipating the future / Craig D. Shoulders and Robert J. Freeman ; Pullback management : state budgeting under fiscal stress / Carolyn Bourdeaux and W. Bartley Hildreth ; Public employee pensions and investments / Siona Listokin-Smith -- Looking ahead : reforming and restructuring: Accomplishing state budget policy and process reforms / Iris J. Lav ; Fiscal austerity and the future of federalism / Rudolph G. Penner ; Achieving fiscal sustainability for state and local governments / Robert B. Ward ; The intergovernmental grant system / Raymond C. Scheppach ; Community associations at middle age : considering the options / Robert H. Nelson.