| Date |
Report No. |
Title |
| Date April 6, 2011 |
Report No. GAO-11-495SP |
Title
United States Government Accountability Office GAO
GAO’s State and Local Fiscal Simulations
Fiscal sustainability presents a national challenge shared by all levels of government. Since 2007, GAO has published long-term fiscal simulations for the state and local government sector. These simulations show that, like the federal government, the state and local sector faces persistent and long-term ... |
| Date March 2, 2010 |
Report No. GAO-10-358 |
Title
United States Government Accountability Office GAO
March 2010 Report to the Congress STATE AND LOCAL GOVERNMENTS’ FISCAL OUTLOOK March 2010 Update GAO-10-358 March 2010 Highlights
Highlights of GAO-10-358 , a report to the Congress Accountability Integrity Reliability STATE AND LOCAL GOVERNMENTS’ FISCAL OUTLOOK
March 2010 Update Why GAO Did This Study
Fiscal sustainability presents a national ... |
| Date Aug. 10, 2009 |
Report No. GAO-09-717 |
Title
United States Government Accountability Office GAO
August 2009 Report to Congressional Requesters EMPLOYEE MISCLASSIFICATION Improved Coordination, Outreach, and Targeting Could Better Ensure Detection and Prevention GAO-09-717 August 2009 EMPLOYEE MISCLASSIFICATION Highlights
Highlights of GAO-09-717, a report to congressional requesters Accountability Integrity Reliability Improved Coordination,... |
| Date July 14, 2009 |
Report No. GAO-09-854T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Tuesday, July14, 2009 Testimony Before the Committee on Energy and Natural Resources, U.S. Senate HARDROCK MINING Information on State Royalties and the Number of Abandoned Mine Sites and Hazards
Statement of Robin M. Nazzaro, Director Natural Resources and Environment GAO-09-854T July 14, 2009 HA... |
| Date June 15, 2009 |
Report No. GAO-09-569 |
Title
United States Government Accountability Office GAO
June 2009 Report to the Committee on Finance, U.S. Senate TAX COMPLIANCE Opportunities Exist to Improve Tax Compliance of Applicants for State Business Licenses GAO-09-569 June 2009 TAX COMPLIANCE Highlights
Highlights of GAO-09-569, a report to the Committee on Finance, U.S. Senate Accountability Integrity Reliability Opportunities Exist to Impro... |
| Date May 7, 2009 |
Report No. GAO-09-571R |
Title
United States Government Accountability Office Washington, DC 20548 May 7, 2009 The Honorable John Lewis Chairman The Honorable Charles W. Boustany, Jr. Ranking Member Subcommittee on Oversight Committee on Ways and Means House of Representatives Subject: Tax Administration: Possible Implications of Expanding Refund Offset Provisions Millions of federal taxpayers receive billions of dollars in inc... |
| Date July 10, 2008 |
Report No. GAO-08-983T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:00 a.m. EST Thursday, July 10, 2008 Testimony Before the Joint Economic Committee STATE AND LOCAL GOVERNMENT PENSION PLANS Current Structure and Funded Status
Statement of Barbara D. Bovbjerg, Director Education, Workforce, and Income Security GAO-08-983T July 2008 Highlights
Highlights of GAO-08-983T, a test... |
| Date Jan. 29, 2008 |
Report No. GAO-08-223 |
Title
United States Government Accountability Office GAO
January 2008 Report to the Committee on Finance, U.S. Senate STATE AND LOCAL GOVERNMENT RETIREE BENEFITS Current Funded Status of Pension and Health Benefits GAO-08-223 January 2008 Highlights
Highlights of GAO-08-223, a report to the Committee on Finance, U.S. Senate Accountability Integrity Reliability STATE AND LOCAL GOVERNMENT RETIREE BENEFITS... |
| Date May 23, 2007 |
Report No. GAO-07-896T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Wednesday, May 23, 2007 Testimony Before the Committee on Commerce, Science and Transportation, U.S. Senate INTERNET ACCESS TAX MORATORIUM Revenue Impacts Will Vary by State
Statement of James R. White Director, Tax Issues Strategic Issues GAO-07-896T May 23, 2007 INTERNET ACCESS TAX MORATORIUM Hi... |
| Date July 26, 2006 |
Report No. GAO-06-769 |
Title
United States Government Accountability Office GAO
July 2006 Report to the Chairman, Subcommittee on Human Resources, Committee on Ways and Means, House of Representatives UNEMPLOYMENT INSURANCE States’ Tax Financing Systems Allow Costs to Be Shared among Industries GAO-06-769 July 2006 UNEMPLOYMENT INSURANCE Highlights
Highlights of GAO-06-769, a report to the Chairman, Subcommittee on Human Re... |
| Date Jan. 23, 2006 |
Report No. GAO-06-273 |
Title
United States Government Accountability Office GAO
January 2006 Report to Congressional Committees INTERNET ACCESS TAX MORATORIUM Revenue Impacts Will Vary by State GAO-06-273 a January 2006 INTERNET ACCESS TAX MORATORIUM Highlights
Highlights of GAO-06-273, a report to congressional committees Accountability Integrity Reliability Revenue Impacts Will Vary by State Why GAO Did This Study
According... |
| Date July 26, 2005 |
Report No. GAO-05-697R |
Title
United States Government Accountability Office Washington, DC 20548 July 26, 2005 Congressional Requesters Subject: Financial Management: State and Federal Governments Are Not Taking Action to Collect Unpaid Debt through Reciprocal Agreements The Debt Collection Improvement Act of 1996 (DCIA) allows the federal government to collect state debts from federal payments to contractors. However, before... |
| Date May 28, 2004 |
Report No. GAO-04-641 |
Title
United States General Accounting Office GAO
May 2004 Report to the Chairman and Ranking Minority Member, Committee on Government Reform, House of Representatives CIGARETTE SMUGGLING Federal Law Enforcement Efforts and Seizures Increasing GAO-04-641 May 2004 CIGARETTE SMUGGLING Federal Law Enforcement Efforts and Seizures Increasing Highlights of GAO-04-641, a report to the Chairman and Ranking Min... |
| Date Feb. 13, 2004 |
Report No. GAO-04-282 |
Title
United States General Accounting Office GAO
February 2004 Report to Congressional Requesters WORKFORCE TRAINING Almost Half of States Fund Employment Placement and Training through Employer Taxes and Most Coordinate with Federally Funded Programs GAO-04-282 February 2004 WORKFORCE TRAINING Almost Half of States Fund Employment Placement and Training through Employer Taxes and Most Coordinate with ... |
| Date June 19, 2003 |
Report No. GAO-03-819T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2:00 p.m. EST Thursday, June 19, 2003 Testimony
Before the Subcommittee on Oversight and Subcommittee on Human Resources, Committee on Ways and Means House of Representatives UNEMPLOYMENT INSURANCE Survey of State Administrators and Contacts with Companies Promoting Tax Avoidance Practices
Statement of Robert J. Cramer... |
| Date May 1, 2003 |
Report No. GAO-03-714T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. EST Thursday, May 1, 2003 Testimony Before the Subcommittee on Courts, the Internet, and Intellectual Property, Committee on the Judiciary, House of Representatives INTERNET CIGARETTE SALES Limited Compliance and Enforcement of the Jenkins Act Result in Loss of State Tax Revenue
Statement of Paul L. Jones, D... |
| Date March 24, 2000 |
Report No. RCED-00-99R |
Title
GAO United States General Accounting Offke Washington, D.C. 20548 Resources, Economic Community, Development and Division B-284887 March 24,200O The Honorable F. James Sensenbrenner, Jr. Chairman The Honorable Bart Gordon Ranking Minority Member Subcommittee on Space and Aeronautics Committee on Science House of Representatives Subject: Laboratorv Research: State of Tennessee ExemDts DOE’s SDall... |
| Date Nov. 19, 1999 |
Report No. RCED-00-33R |
Title
-~~G
' AO~~~~~ THIS REPORT IS TEMPORARILY RESTRICTED PENDING OFFICIAL PUBLIC RELEASE: It is not to be released outside of GAO without the of the Office of Congressional Relations. ~approval Resources, Community, and Economic Development Division Accountability *Integrity *Reliability United States General Accounting Office Washington, DC 20548 November 19, 1999 The Honorable F. James Sensenbrenner... |
| Date June 2, 1998 |
Report No. GGD-98-90R |
Title
GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-279233 June 2, 1998 The Honorable Larry E. Craig United States Senate Subject: State Sunermaioritv Reauirements Dear Senator Craig: In response to your request, this letter provides information on revenue actions taken in states with and without supermajority requirements for tax and other revenue incr... |
| Date Dec. 9, 1997 |
Report No. T-RCED-98-50 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. EST Tuesday December 9, 1997 Testimony
Before the Subcommittee on Health and Environment, Committee on Commerce, House of Representatives CIGARETTE SMUGGLING Interstate and U.S.-Canadian Experience
Statement of Robert A. Robinson, Director Food and Agriculture Issues, Resources, Community, and Economic Devel... |
| Date Sept. 18, 1997 |
Report No. RCED-97-234R |
Title
GAO United States General Accounting Offke Washington, D.C. 20548 Resources, Community, Economic Development and Division B-277730 September 18, 1997 The Honorable Carl Levin United States Senate Subject: Transnortation Infrastructure: Estimated State Funding Under the TransDortation Emnowerment Act Dear Senator Levin As you requested, we are providing the results of our analysis of what obligatio... |
| Date Feb. 11, 1997 |
Report No. RCED-97-73R |
Title
United States General Accounting Office Washington, D.C. 20548 Resources, Community, and
Economic Development Division I II111111111111 IIIDllllllllll
158176 B-276166 February 11, 1997 The Honorable John R. Kasich Chairman, Committee on the Budget House of Representatives The Honorable Connie Mack United States Senate As you requested, we are providing our analysis comparing what states received u... |
| Date Nov. 8, 1996 |
Report No. T-GGD-97-21 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Friday November 8, 1996 Testimony
Before the National Commission on Restructuring the Internal Revenue Service TAX ADMINISTRATION Employment Taxes and Small Business
Statement of Lynda D. Willis, Director, Tax Policy and Administration Issues, General Government Division G A O years
1921 - 1996 GAO/T-GGD... |
| Date Aug. 19, 1996 |
Report No. HEHS-96-161 |
Title
United States General Accounting Office GAO
August 1996 Report to the Honorable James M. Jeffords, U.S. Senate HEALTH INSURANCE REGULATION Varying State Requirements Affect Cost of Insurance G A O years
1921 - 1996 GAO/HEHS-96-161 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-271084 August 19, 1996 The Honorable James M. Jefford... |
| Date Jan. 23, 1996 |
Report No. HEHS-96-76R |
Title
united state8 GAO
GeneralAcconntingOmce
Washington, D.C. 20548 Health,EdacationandRnmanSeticee Division B-270874 January 23, 1996 The Honorable John D. Dingell Ranking Minority Member Committee on Commerce House of Representatives Dear Mr. Dingell: Because of increasing health care costs over the past decade, states have been searching for new ways to help finance the $140 billion Medicaid program... |
| Date Dec. 19, 1995 |
Report No. HEHS-96-39 |
Title
United States General Accounting Office GAO
December 1995 Report to Congressional Requesters SCHOOL FINANCE Three States’ Experiences With Equity in School Funding GAO/HEHS-96-39 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-261604 December 19, 1995 The Honorable Jeff Bingaman The Honorable Christopher Dodd The Honorable Paul ... |
| Date July 25, 1995 |
Report No. HEHS-95-167 |
Title
United States General Accounting Office GAO
July 1995 Report to Congressional Requesters EMPLOYER-BASED HEALTH PLANS Issues, Trends, and Challenges Posed by ERISA GAO/HEHS-95-167 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-259423 July 25, 1995 Congressional Requesters As the movement for comprehensive federal health care refor... |
| Date July 25, 1995 |
Report No. T-HEHS-95-223 |
Title
United States General Accounting Office Testimony
Before the Committee on Labor and Human Resources United. States Senate For Releaseon Delivery Expected at 9:30a.m., EST Tuesday,July 251995 EMPLOYER-BASED HEALTH PLANS Issues, Trends, and Challenges Posed by ERISA
Statement of Mark V. Nadel, Associate Director National and Public Health Issues Health, Education, and Human Services Division &?4I 82... |
| Date July 11, 1995 |
Report No. GGD-95-171 |
Title
GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-260129 July l&l995 The Honorable Byron L. Dorgan United States Senate Dear Senator Dorgan: This report responds to your request for information on (1) California’s experience in conducting formulary apportionment audits of muItinationaI corporations and (2) issues that would have to be considered be... |
| Date July 14, 1994 |
Report No. T-GGD-94-182 |
Title
United States General Accounting Office GAO
For Releaseon Delivery Expectedat IO:30a.m., EDT on Thursday July 14, 1994 Testimony
Before the Committee on the District of Columbia House of Representatives GSEs: Implications of Removing State and Local Tax Exemption
Statement of Thomas J. McCool Associate Director, Financial Institutions and Markets Issues General Government Division GAO/T-GGD-94-182... |
| Date Feb. 2, 1994 |
Report No. GGD-94-59FS |
Title
GAO
B-255851 February 2, 1994 The Honorable J.J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairman: This fact sheet summarizes the views of state tax administrators on collecting delinquent state taxes. We surveyed state tax administrators as a part of your request that we study options available to the Internal Revenue Service (IRS)... |
| Date March 29, 1993 |
Report No. RCED-93-109 |
Title
I J M;wc*h 1 !)!Ej MINERAL ROYALTIES Royalties in the Western States and in Major Mineral-Producing Countries
/ -. lllllllllllllll
148904
m-m-.. _. ., RESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the Office of Congressional Relations. SS68/S RELEASED GAO United States General Accounting Of’ fice Washington, D.C. 20548 Resources, Community, ... |
| Date March 26, 1993 |
Report No. AFMD-93-58BR |
Title
I Jnited Statm |
| Date March 21, 1990 |
Report No. GGD-90-50 |
Title
c United States General Accounting Office ’ GAO
March 1990 Report to the Joint Committee on Taxation TAX POLICY State Tax Officials Have Concerns About a Federal Consumption TaX ‘.d I* x GAO/GGD-90-50 : General Government Division B-236843 March 21. 1990 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation The Honorable Lloyd Bentsen Vice Chairman, Joint Committee on Taxation C... |
| Date Aug. 8, 1989 |
Report No. GGD-89-102 |
Title
GAO
August 1989 Report to Congressional Committees FEDERAL COMPENSATION Premium Taxes Paid by the He fits Program ------. GAO/GGD-89-I 02 ‘7 !” GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-231323 August 8, 1989 The Honorable William D. Ford Chairman, Committee on Post Office and Civil Service House of Representatives The Honorable Gary L. Ack... |
| Date Nov. 19, 1987 |
Report No. NSIAD-88-67BR |
Title
._ 2 ..Y-! - py.s..,.. i A\ I. :.;’ ,. : ” Ilmtingm - ‘ et 1 * L: ‘ r - i. ,, -L?$ :. ‘ . twbae~&mdAaed .’ Brietig Report to the Ranking Minority Member, Subcommittee on Defense, Committee on Appropriations, United States Senate
November 1987 MILITARY COMPENSATION Comparison With Federal Civil Service Compensation :
# ” I i GAO Lrnited States General Accounting Office Washington, D.C... |
| Date April 11, 1985 |
Report No. GGD-85-46 |
Title
UNITED STATES’CENERAL ACCOUNTING OFFICE
WASHINGTON, D.C. 20548 OLNllML OOVDINMCNT DlvtmoN B-217850 The Honorable United States The Honorable United States Subject:', Daniel J. Evans Senate Slade Gorton Senate APRIL 11,1988 State Income Taxation of Nonresident Um%ailroad Employees',(GAO/GGD-85-46) ,1 *,. met from your offices On September 27, 1984, representatives with members of my staff to disc... |
| Date March 28, 1984 |
Report No. NSIAD-84-80 |
Title
UNITED STATES GENERAL ACCOUNTVG OFFiCE WASM1MGTON, D.C. 20548 NATIONAL INTLRNARONAL SW~JRITY AtFAIRS AN0 OWOION MARCH 28, 1994 B-272580 The Honorable United States Dear Senator Daniel senate Moynihan: Batrick Moynihan RELEASED
Tax Revenue Exemptions Subject: /;nformatiOn on Selected Losses Due to Diplomatic (CAO/WSIAD-84-80) In your letter of July 20, 1983, you requested that we provide an estimat... |
| Date March 1, 1984 |
Report No. 123544 |
Title
UNITED STATES GENERALACCOUNTING OFFICE I WASHINGTON,D.C. 20545 . FOR RELEASE ON DELIVERY EXPECiTED 9:30 A.M. EDT AT MARCH1, 19l34 STATEMENTOF HUGHJ. WESSINGER, SENIOR ASSOCIATE DIRECTOR RESOURCES,COMMUNITY AND ECONOMICDEVELOPMENT DIVISION BEFORETHE SUBCOMMITTEE COMMERCE, ON TRANSPORTATION,AND TOURISM OF THE HOUSECOMMITTEEON ENERGYAND COMMERCE ON STATUS OF #THEGENERALACCOUNTING OFFICE REVIEWS CONCE... |
| Date Feb. 2, 1984 |
Report No. GGD-84-51 |
Title
7’ - t-J+ t ’ B’Y’ THE U\S GENERAL ACCOUNTING OFFICE
Report To The Honorable Thomas N. Kindness Information Reporting Requirements And Local Income Tax Refunds
Sectron~6OSOE of the Internal Revenue Code requires that state and local governments provrde wrttten statements to taxpayers specrfyrng the Income tax refund amounts paid them In the prror year. The statements must be marled to taxp... |
| Date Sept. 9, 1983 |
Report No. GGD-83-106 |
Title
1223~ 3z j .“’ l.- BY THE U.S.GENERAL ACCOUNTING OFFICE
. * Report To The Honorable United States Senate Lloyd Bentsen Information Regarding The Effect Of Applying The Representative Tax System To The General Revenue Sharing, Medicaid, And Vocational Education Programs
The Representative Tax System (RTS) is a statistical indicator of States’ potential ability to raise tax revenues for the su... |
| Date July 1, 1982 |
Report No. GGD-82-38 |
Title
1 , =7235&7 iY THE COMPTROLLER GENERAL
Report To The Chairman, House Committee On Ways And Means OF THE UNITEDSTATES
Key Issues Affecting Of Multijurisdictional Need Resolving
In recent years, the number of multijurisdictional-multistate and multinationakorporations and the related amounts of State tax revenue have grown significantly.States’ current practice of using widely varying rules to det... |
| Date Jan. 30, 1981 |
Report No. PAD-81-58 |
Title
COMPTROLLER GENERAL
WASHINGTON OF
D.C. THE UNITED
20548 STATES 30 January a-201721 The Honorable Bob Packwood, Chairman on Commerce, Science, and Transportation u .S. Senate 1981 Committee The rlonorable Howard W. Cannon Ranking Islinority Member Committee on Commerce, Science, and Transportation U.S. Senate
- Subject: "A0 Comments on Department of Transportation b Study of Amtrak State and Local ... |
| Date April 29, 1980 |
Report No. GGD-80-63 |
Title
i The Honorable Norman Youse of Representatives Dear Mr. Mineta: Epdate Effort Y. Mineta
112257 Subject: In on Federal Requirements iHatching and for California Maintenance of (GGD-80-63) a February 27, 1980, letter, you and 12 other members of the California Congressional delegation r.eque..&ed an updated version of the table on matching and maintenance of effort requirements included in our repo... |
| Date Sept. 28, 1979 |
Report No. GGD-79-88 |
Title
BY THECOMl’TROL;Ei GENERAL OF THEUNITEDSTATES
4 / I rw%- $1 I Proposition 13--How California Governments Coped With A $6 Billion Revenue Loss
Although ProposItIon 13 cut back property tax rev enues by an estimated $6 bIllIon, It has had only a minimal Impact on local Callfornla government operations Federal grant outlays have not been slgnlfrcantly affected Surplus State and local government fun... |
| Date April 19, 1979 |
Report No. FPCD-79-19 |
Title
STUD’ BY THE STAFF THE U’S, OF r. General Accounting Office
The Tax Status Of Federal Resale Activities: Issues And Alternatives
There are thousands of resale activities in the Federal Government. The largest, Department of Defense commissaries, exchanges, clubs, and liquor stores, are widespread and big business. Because they are considered Federal instrumentalities, they are exempt from most... |
| Date Dec. 13, 1978 |
Report No. LCD-79-300 |
Title
DOCUI HEW RESUM
07944 - [ C3528613 rSales Tax Refunds Due from Naval Petzoleum Reserve]. LCD-79-300; B-66927, December 13, 1978. 7pp. Report to aenes R. Schlesinger, Secretary, Department of Energy; by J. Dexter Peach, Director, Energy and Minerals Div. Issue Area: Are Agencies Maintaining Govsrnuent Facilities Cost-Effectively? (713); Federal Gcverznment Trusteeship over Energy Sources on Federal... |
| Date Aug. 10, 1978 |
Report No. GGD-78-101 |
Title
|
| Date Aug. 10, 1978 |
Report No. GGD-78-99 |
Title
11111111111111111
LM106855 . .._.. - . -_ __----. _---.- -111 __u___u__y --mnsupplant - reqw~res that grantees use FedeKat I -ot to supplant, fwnds to supplement nonfederal fl;nda that wcwld otke~wtse be made available for the Lunded proe~rtirrr nn the absence of Federal. funds. Unf tke Erxed level requrrements, nonsupplant provrdstons take into account the Kea~ons for the grantee s KfSiLlCtiOf’... |
| Date April 28, 1978 |
Report No. CED-78-97 |
Title
DOC UOIBT RBSOUB
06004 - fB1326327 Effects of Tax Policies on Land Use. CkD-78-97. 46 pp. * appendix (2 PF.). April 28, 1978. Staff study by Henry Eschvege, Director, Community and Bconomic DeveloFeent Div. Issue Area: Land Use Planning and Control (2300); (1500) ;Intergovernmental Relations and Revenue Tax Policy Sharing Contact: Community and Economic Developmant Div. Budget Function: Agricultur... |
