State Tax Revolt Data Set, 1960-1992

The State Tax Revolt Data Set is a 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 were collected for variables both during the fiscal year and at the end of the fiscal year. 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.

《州级税收起义数据集》系一套时间序列和横截面数据集，该数据集由公开来源汇编而成。它涵盖了关于税收和支出限制政策以及选定协变量的数据，这些数据自1960年至1992年期间每年对美国的50个州进行观测。数据收集涵盖了财政年度内及年末的变量。年末收集的数据包括：（1）州及地方政府的长短期债务，（2）州及其地方政府的总现金持有量。财政年度内收集的数据包括：（1）联邦政府对州及其地方政府的总政府间收入，（2）州及其地方政府的总直接一般收入，（3）州及其地方政府的总税收收入，（4）州及其地方政府的总财产税收入，（5）州及其地方政府的总直接一般支出，（6）州及其地方政府在“公共福利”方面的总直接一般支出，（7）州内业主协会的总数。此外，还收集了以下数据：（1）随机抽样成年人口中表示当地财产税是“最恶劣的税收——即最不公平的税收”的百分比，（2）州内自有住房户的百分比，以及州人口中被人口普查归类为“城市”的人口百分比，（3）州的总估计个人收入，（4）州的人口，（5）州非白人人口的估计百分比，（6）州黑人人口的估计百分比，（7）财政年度内州及地方政府在教育上的总支出，以及（8）作为州劳动力百分比估计的工会会员数。