The changing composition of the State budget

An issue of vital concern to all taxpayers and administrators of government is the distribution of state revenues from the various accounts to the departments of state government. A detailed account of the growth and changing patterns of state expenditures from 1969 to 1975 is presented in this issue of BEBR. It is intended to bring together in a single source, state expenditures data and an analysis of the changing composition of the state budget over time. An analysis of this type provides a useful perspective on the present composition and level of state expenditures and makes clear the shifting priorities of the state legislature. Although expenditures patterns are the primary concern, a discussion of the revenue sources for these expenditures is also included. The analysis of revenue data provides some insight into the relationship between expenditures and revenues and the shifting burdens of taxation.