State Reports                                                 

Items listed are of state interest but not "State Reports" usually filed with the Documents Unit, Illinois State Library, Springfield. For these items listed under "Other Reports," write to the publisher as noted.

• Taxation Without Explanation: The Illinois Property Tax System, by Ronald Picur and Rowan Miranda, Taxpayers' Federation of Illinois, 201 E. Adams, Suite 350, Springfield 62701; (217) 522-6818; (January 1993), 217pp, $31.50

Although an overwhelming majority of Illinois residents consider the property tax the least fair of all taxes, it is not likely to be done away with since it generates more revenue than the personal income tax, state sales tax and the lottery combined. Many experts agree that the system needs to be radically overhauled. This study analyzes the present system, examines changes undertaken by other states, and then offers a number of reform proposals for Illinois. It contains a glossary of terms, as well as numerous tables, charts and sample tax forms and notices.

• Financing Illinois Cities in the 1980s, Illinois Institute for Rural Affairs, Western Illinois University, 518 Stipes Hall, Macomb 61455; (309) 298-2237; (January 1993), 97pp.

The five chapters in this report examine how Illinois cities of more than 25,000 population responded to the recession in the early eighties. Following an introduction that describes the state's economy, it looks at demographic and economic trends, municipal revenues, expenditures for services, and economic development activities.

• Illinois Policy Survey 1992, Center for Governmental Studies, Northern Illinois University, DeKalb 60115-2854; (815) 753-1901; (1993), 16pp., $3

This report covers the ninth in a series of annual polls and is based on a telephone survey of 801 Illinois residents that was conducted between October 1 and October 27, 1992. It includes nine topics: the most important problem facing Illinois (unemployment), state spending (education is given top priority), the public mood (gloomy), public school finance (more money would help), tax cap (a mystery), current issues, health care, women and blacks in politics, and evaluation of public officials.

Anna J. Merritt

38/June 1993/Illinois Issues