Montana State Legislature

HJ 35: Background Materials

The materials posted below were prepared in the past but may be useful as the committee adopts a study plan.

General Materials

Tax Policy Handbook for State Legislators  -- NCSL

Principles of a High-Quality State Revenue System -- NCSL

Biennial Report -- Department of Revenue

Revenue Estimate Recommendations -- Legislative Fiscal Division

Revenue Reliability Materials

Montana's Financial Volatility (2016) -- Amy Carlson and Stephanie Morrison, LFD

State Comparison of General Fund Revenue and Gross State Product  -- Stephanie Morrison, LFD

Analyzing Changes in Montana's General Fund Revenue Using a Shift-Share Analysis  -- Sam Schaefer, LFD

General Fund RevenueTable  -- LFD

General Fund Revenue Trends  -- LFD

Changing Economy and Demographics Materials

Testimony to the Joint Subcommittee on The Changing Economy and Impacts to the Long-Term Viability of Montana's Tax Structure  -- Mark Haggerty, Headwaters Economics

Approximate Combined Taxes on $1 Million Sales by Selected Industries  -- Stephanie Morrison and Sam Schaefer, LFD

Montana's Industry Sectors: Comparing Jobs, Personal Income, Gross State Product, and General Fund Revenue Share  -- Stephanie Morrison and Sam Schaefer, LFD

Project 2030: Montana's Ageing Population  -- Department of Agricultural Economics and Economics, MSU

The Impact of an Aging U.S. Population on State Tax Revenues  -- Federal Reserve Bank

Local Government Materials

Local Government Sources of Revenue  -- Megan Moore, LSD

Local Governments Levying Maximum Authorized Mills  -- Megan Moore, LSD

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