IPSPR: Electronic Publications

Definition: This indicator represents total state government revenue collections—per capita—as designated by the U.S. Census Bureau.[i] This indicator includes all revenue that a state generates, also known as “own-source” revenue. Revenues from state “enterprises,” such as utilities or liquor stores, are not included. Also not included are federal transfers to state government. Finally, insurance trust interest revenue is not included.

Significance: This indicator measures the amount of revenue a state collects relative to population and, therefore, gives a comparative understanding of state revenue policy.

Data reflects values for South Carolina (SC), the United States (US), and the Southeast (SE). The Southeast region consists of Alabama, Florida, Georgia, Kentucky, Mississippi, North Carolina, South Carolina, and Tennessee.

Selected State Rankings, Per Capita State Revenue Collections, 2006 (“1” represents state with highest per capita state revenue collections)

Definition: This indicator represents direct state government expenditures, per capita, as designated by the U.S. Census Bureau.[ii] This indicator excludes intergovernmental expenditures, such as federal aid to state governments. Also excluded are expenditures related to state “enterprises” such as utilities and liquor stores. Finally, expenditures related to insurance trusts are omitted as well.

Significance: This indicator measures the amount of money a state spends relative to population and, therefore, gives a comparative understanding of state expenditure policy.

Selected State Rankings, Per Capita State Government Direct Expenditures, 2006 (“1” represents state with highest per capita state government direct expenditures)

Definition: This indicator represents the extent to which state revenues are derived from a variety of sources. Revenues from state “enterprises,” such as utilities or liquor stores, are not included. Also not included are federal transfers to state government. Finally, insurance trust interest revenue is not included. This type of state revenue is also known as “own source” revenue.

Significance: Dependence on one or a few revenue sources makes states vulnerable to fluctuations in the economy that can undermine their capacity to support necessary public services.

Selective Sales Taxes are state excise taxes such as those assessed on motor fuel, alcoholic beverages, and tobacco products. “Other taxes” include, but are not limited to, such taxes as death and gift taxes and severance taxes. “Current Charges” comprises charges imposed for providing current services or the sale of products in connection with general government activities. “Miscellaneous Revenue” includes all other state source revenue. For more information see: 2006 Classification Manual by the United State Census Bureau

[i] “Regarding the U.S. Census Bureau surveys on state and local government tax collections, ‘taxes’ are defined as all compulsory contributions exacted by a government for public purposes, except employer and employee assessments for retirement and social insurance purposes, which are classified as insurance trust revenue. Outside the scope of this data, accordingly, are collections for the unemployment compensation "taxes" imposed by each of the state governments and the District of Columbia. Included, however, are all receipts from licenses and compulsory fees, including those that are imposed for regulatory purposes, as well as those designated to provide revenue.” Retrieved August 11, 2005 from United States Census Bureau

[ii] “The statistics were compiled by Census Bureau analysts using financial records of the state governments. In most cases, these records were obtained directly from the state offices responsible for auditing, budgeting, or developing periodic financial information. Many of the sources are part of, or linked to, official consolidated annual financial reports of the states. In some cases, records used represent publicly-available reports, while in other cases they represent underlying detail of such reports” Retrieved August 11, 2005 from United States Census Bureau