---

The three chapters of this book analyze the behavioral impact of government fiscal policies. In the first chapter, an econometric model of state manufacturing job growth from 1980-1996 is estimated, to quantify the effect of "apportionment formulas" that states use to determine the taxable income of multi-state firms. The second chapter proposes a method of constructing an alternative to the top statutory corporate income tax rate as a measure of the tax´s burden in cross-state empirical studies, as the top rate ignores other important provisions. The last chapter uses a national cross-section of counties to estimate the impact of federal spending on the 2000 presidential election.

---

Justin Garosi is an economist with the California Legislative Analyst´s Office. He was previously an assistant professor in the Agribusiness and Applied Economics department at North Dakota State University.

---