Assessing Indiana's Tax, Fiscal, and Economic Condition

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IUPUI (Campus). Center for Urban Policy and the Environment

Indiana’s fiscal structure has changed significantly over the last decade. Increases in the sales tax rate, modifications to the structure of corporate taxes, fundamental shifts in property taxation, and other milestone events have altered our portfolio of revenues. At the same time, volatile economic conditions have made the prospect for long-term fiscal sustainability driven by income growth less certain. This issue brief summarizes the changes enacted and faced by Indiana state and local governments since 2000. Included are discussions on key changes in tax and spending policy, trends in revenues and spending, the impact on local governments from property tax changes, and implications of an aging population and economic growth.

Economic development, Public finance, State and local government
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