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G84-735 State And Local Government Budgets In Nebraska, A.L. (Roy) Frederick, Michael Lundeen

University of Nebraska-Lincoln Extension: Historical Materials

The last in a series of nine NebGuides on state funding and sources, this publication discusses state and local subdivision budget preparation and implementation.

All levels of government must plan for the future, making decisions about what services to provide and how to pay for them. This process, called budgeting, is often difficult because "worthy causes" exceed available funds.

According to Nebraska law, both the state government and local government subdivisions must establish annual operating budgets. Moreover, certain procedures must be followed in the development of these budgets. The budgeting process is precisely defined to ensure that citizens have an …

G84-734 State Income Taxes In Nebraska (Revised March 1992), A.L. (Roy) Frederick

University of Nebraska-Lincoln Extension: Historical Materials

This is one of a series of NebGuides on financing state and local government. This publication describes how income taxes support state government functions.

State government in Nebraska has levied a tax on income since 1968. This tax applies to income earned by individuals, fiduciaries (trusts and estates) and corporations.

Prior to 1987, Nebraska's income tax for individuals and fiduciaries was based on a percentage of federal income tax liability.

G84-733 General Sales And Use Taxes In Nebraska (Revised March 1992), A.L.(Roy) Frederick

University of Nebraska-Lincoln Extension: Historical Materials

This is one of a series of NebGuides on financing state and local government. This publication describes how sales taxes support state and municipal government functions.

A sales or use tax is a tax on consumption. It is paid by adding it to the price of purchased products.

Sales and use taxes in Nebraska (and most other states) have several dimensions.

G84-732 Property Taxes In Nebraska (Revised September 1992), A.L. (Roy) Frederick

University of Nebraska-Lincoln Extension: Historical Materials

This is one of a series of NebGuides on financing state and local government. This publication describes how property taxes support local government functions.

The property tax is the primary source of revenue for more than 3,000 units of local government in Nebraska, including school districts, counties and municipalities. In 1991, statewide property tax levies totalled $1.257 billion, a sum that approximated the combined revenues from state income and sales taxes.

G84-730 Financing Social Services In Nebraska (Revised December 1992), A.L. (Roy) Frederick

University of Nebraska-Lincoln Extension: Historical Materials

This is one of a series of NebGuides on financing state and local government. This publication focuses on social services.

Social services programs in Nebraska provide public assistance to individuals who, for reasons beyond their control, are unable to support themselves. Public assistance programs are of two broad types. The first type provides cash assistance directly to those who qualify. All other programs involve payments to vendors (providers) who, in turn, provide needed services.

G84-729 Financing Roads, Streets And Highways In Nebraska (Revised August 1992), A.L. (Roy) Frederick

University of Nebraska-Lincoln Extension: Historical Materials

This is one of a series of NebGuides on financing state and local government. This publication focuses on roads, streets and highways.

Roads, streets and highways are among the most important "public goods" provided by government. Public goods are items whose availability can't be limited to those who specifically pay for them. In the case of roads, collective support for an adequate surface transportation system is long-standing, extending from the rutted trails of colonial America to the interstate highways of today.

G84-727 Financing State And Local Government In Nebraska -- An Overview (Revised March 1992), A.L. (Roy) Frederick

University of Nebraska-Lincoln Extension: Historical Materials

This is one of a series of NebGuides on financing state and local government. This publication provides an overview of key trends and issues.

Government's primary purpose is to provide public services. In the United States these services are provided by federal, state and local units of government. Sometimes one entity has full responsibility for providing for a common need, as the federal government does for national defense. Often, however, responsibilities are shared, as in public education.

A wide array of public services are provided because citizens have asked for them. Sometimes it is a minority of citizens who have …