Other Revenue Sources

Income taxes, sales taxes, and property taxes are the “big three” sources of revenue for state and local governments, but they are hardly the only revenue sources relied on to fund public services.  Every state levies taxes on gasoline and cigarettes, for example, and many states raise additional revenue through estate taxes, gross receipts taxes, state-sponsored gambling, and other means.  The following resources explore the policy implications of some of these other revenue sources.


Policy Briefs