Report
How does New Hampshire do it?: an analysis of spending and revenues in the absence of a broad-based income or sales tax
Weiner, Jennifer (2011)
This report seeks to understand how New Hampshire has avoided a broad-based income or sales tax by examining the factors that drive the state?s lower-than-average per capita spending and the revenue sources the state relies on to pay for that spending in lieu of an income or sales tax. It presents comparative data for the six New England states and discusses some of the impediments faced by other states in the region interested in emulating New Hampshire's fiscal model. ; The author finds that New Hampshire's below-average spending is due to a combination of policy choices and favorable ...
New England Public Policy Center Research Report , Paper 11-1