November 13, 2017 | Research Briefs and Special Reports
In response to a legislative request, the IFO collected and analyzed certain data related to school property taxes and potential replacement revenues.
September 06, 2017 | Research Briefs and Special Reports
The report provides an overview of the economic impacts of state spending on subsidized child care and no-cost pre-kindergarten programs in Pennsylvania.
July 20, 2017 | Research Briefs and Special Reports
This research brief examines 2016 impact fee collections and natural gas production in Pennsylvania. It also provides an outlook for 2017.
June 30, 2017 | Research Briefs and Special Reports
In response to a legislative request, the IFO reviewed the Department of Human Services' projections for the state savings and costs that could occur if Pennsylvania's minimum wage were to be increased to $12 per hour.
May 31, 2017 | Research Briefs and Special Reports
This report uses data from the U.S. Census Bureau, the Internal Revenue Service (IRS) and the Federation of Tax Administrators to facilitate a comparison of state and local tax systems across the fifty states. The report examines (1) the relative state and local tax burden across states, (2) the distribution of state and local taxes across revenue sources (e.g., income, sales and property) and (3) state debt levels.
April 11, 2017 | Research Briefs and Special Reports
The IFO has released new projections regarding school property tax elimination. The document projects the school property tax revenues that would be eliminated, and thus subject to replacement, under legislation that may be introduced in the near future (the relevant parameters are summarized in the document). The projection builds upon a school property tax forecast the IFO released in January of this year.
February 13, 2017 | Research Briefs and Special Reports
This research brief contains current and historical trends for casino gaming, pari-mutuel gaming and the lottery. The brief also presents casino gaming revenues, tax rates and effective tax rates for adjacent states, which likely influence trends for Pennsylvania. The final section displays how revenues from the three types of gaming were used in the state budget for the most recent year of actual data, FY 2015-16.
January 09, 2017 | Research Briefs and Special Reports
Letter updating the IFO's forecast of school district property tax collections for FY 2015-16 through FY 2021-22. The letter also includes projections of school district debt service payments and earned income tax collections for FY 2015-16 through FY 2021-22.
Total school property tax collections for FY 2015-16 ($13.6 billion) and FY 2016-17 ($13.9 billion) are estimated using millage rates published by the Pennsylvania Department of Education. For FY 2017-18 through FY 2021-22, collections are projected based on a forecast of the Act 1 index and exceptions. During that period, total school property tax collections are projected to grow by an average annual rate of 3.5 percent, reaching $16.5 billion by FY 2021-22.
January 02, 2017 | Research Briefs and Special Reports
This research brief uses recent data published by the Department of Environmental Protection to project CY 2016 Impact Fee collections in Pennsylvania.
September 19, 2016 | Research Briefs and Special Reports
Discusses performance-based budgeting and how it could be integrated into Pennsylvania's budget process.
Highlights how other states are effectively using performance measures in their budget systems.
Includes a prototype report which could be used in agency budget hearings and provides a method for quick integration.