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Intergovernmental Grant Types
Revenue Sharing in Current and Constant Dollars
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Allen Manvel allocational slope and/or approach variations B-2 approach capacity and tax capacity gap minimization capacity-tax effort ratios capita revenue sharing categorical grants Census current allocations defined Deserved Equity continuum Deserved Equity Indices determined distributional progressivity effort and fiscal entitlement period equalization achieved equalization grants equalization of fiscal expenditure federal tax fiscal capacity gap fiscal capacity groupings fiscal capacity incentives fiscal capacity-tax effort governments grants in aid greater GRS allocations high deserved equities high fiscal capacity horizontal fiscal equalization income tax intergovernmental grant intersection interstate equalization interstate fiscal capacity interstate gaps long run equalization low deserved equities low fiscal capacity low tax effort percent percentage proposed allocation ratings relative fiscal capacities relative tax effort relatively high deserved relatively low deserved revenue sharing allocations Senate and House Senate formula TABLE tax base tax collections tax effort equalization tax effort factors tax effort gaps tax effort incentives tax effort level