VII. TAX AND FISCAL POLICY TAXES, BUDGET & SPENDING

1. State and Local Government Debt
   1. Unfunded State and Local Health Costs
      CATO Institute: Tax & Budget Bulletin Number 40, October 2006
   2. Government Accounting Standards Board
      (GASB) Statement 45: Post-employment benefits for retirees
2. TABOR
3. Gambling as a source of state revenue
4. Minnesota Property Taxes
5. Local Government Aid