State-local fiscal centralization in Tennessee : the impact of "new federalism"

This research provides a longitudinal assessment of state-local fiscal relations in Tennessee. It evaluates these relations using measures of centralization developed by Stonecash. In addition, it measures the impact of state and local tax policy using measures of tax burden and tax reliance. The impact of "New Federalism" on state-local fiscal relations is examined. Finally, this research compares state-local fiscal policy in Tennessee to that in other southeastern states using the measures described above.

It is concluded that Tennessee is decentralized in state-local fiscal relations and that there is a slight but noticeable trend toward greater decentralization. When compared to other southeastern states, Tennessee is more decentralized.