Montana State Legislature

The materials posted below were prepared before the study and provided to the committee as background information.

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 Revenue,  Table -- 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