BBER Publications
Document Type
Report
Publication Date
9-1949
Abstract
This report evaluates the revenue structures, expenditure patterns, and tax distributions defining New Mexico's state government finances during the post-WWII era. The report tracks regional fiscal constraints using historical benchmarks from 1942 through 1947, demonstrating that extensive legal earmarking of sales and excise tax receipts restricts legislative budget flexibility and heavily shifts the relative tax burden onto lower-income groups.
Recommended Citation
Wollman, Nathaniel and Edgel, Ralph L., Patterns of New Mexico State Finance, University of New Mexico Bureau of Business and Economic Research, September 1949.