Taxes:
Where Does the Money Go?

Federal, State, and Local Government

Copyright ©  2002  Regents of the University of Minnesota. All rights reserved.

Table of Contents

Overview

This publication provides Minnesota citizens with information about our tax system. It does not assume any prior knowledge about taxes. It discusses taxing and spending at all levels of government, and gives some of the reasoning behind current tax policy. This publication should be helpful to:

• Citizens interested in learning more about the tax system
  
• Government officials who need to explain the tax system to taxpayers
  
• People interested in reforming government or the tax system
  
• Journalists writing about basic public finance issues
  
• People who feel they may be paying too much property tax
  

Since people vary in the amount of tax information they want, each section is written to be understood without reading the other sections. If you desire a complete overview of taxes, read the entire publication in the order presented.

If you are planning to use this material for a group presentation, you may want to get a copy of the facilitator's guide written to accompany this publication. The facilitator's guide is available from the University of Minnesota Extension Store (612) 625-8173, on the Web, or from your county extension office. Ask for item number BU-6285.

Scott Loveridge extension economist community development policy Department of Agricultural and Applied Economics Minnesota Extension Service	Liz Templin extension educator Washington County Minnesota Extension Service
Carole Yoho extension economist public policy Department of Agricultural and Applied Economics Minnesota Extension Service	Nancy Lenhart extension educator Carver County Minnesota Extension Service

Acknowledgments:

The authors thank Julia Friedman , Economics Department, Macalester College; Marilyn Herman , Dakota County Extension Educator; James P. Houck , Department of Agricultural and Applied Economics, University of Minnesota; JoAnn Hanson-Stone , Metro State University; Richard Krueger , Minnesota Extension Service; Bob Lockyear , Director of Planning and Public Affairs, Washington County; Kay Louis , Scott County Extension Educator; Andrew Reschovsky , Department of Agricultural Economics, University of Wisconsin-Madison; Michael Robertson , Isanti City Administrator; Warren Sifferath , Extension Educator, Dakota County; Roger Steinberg , Extension Educator, Community Resources, Minnesota Extension Service; Jeff Stensland , Ph.D. Candidate, Department of Agricultural and Applied Economics, University of Minnesota; Tom Stinson , Minnesota State Economist, University of Minnesota; Richard Stolz , Carver County Administrator; Chuck Swanson , Washington County Administrator; Steve Taff , Department of Agricultural and Applied Economics, University of Minnesota; John Tomlinson , League of Minnesota Cities (deceased); and Barbara Warren , Minnesota Extension Service, for their careful review of earlier versions of these materials.

Produced by Communication and Educational Technology Services, University of Minnesota Extension.

In accordance with the Americans with Disabilities Act, this material is available in alternative formats upon request. Please contact your University of Minnesota Extension office or the Distribution Center at (800) 876-8636.

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