Abstract
In this paper, we provide an example of how to allocate state government revenues and expenditures to component counties. We track major flows of state government funds to and from 120 counties within Kentucky for fiscal year 1990–1991. Accounting information is used where available, and is supplemented with estimates constructed from demographic, socioeconomic and administrative data. The analysis tracks about five billion dollars in state government funds, and reveals the substantial intrastate transfer of funds which occurred that year.
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