Note: Other = Africa or Oceania.

^a Local government expenditures by community, school district, and county governments include the local share of outlays for K-12 education and an estimate of the household sector's share of "other" local expenditures for such services as public safety, public works, general health, recreation, and the local share of general assistance; see text. State government expenditures include the state share of outlays for K-12 education (school aid), the state's share of transfers to households (AFDC, general assistance, Medicaid, SSI, and miscellaneous state transfer programs), and an estimate of the household sector's share of "other" state expenditures, the most significant of which are expenditures for higher education and municipal assistance, including property tax relief; see text.

^b Local government revenues collected by community, school district, special district, and county governments include property taxation and a tax on utilities ("all other"). State government revenues include revenues paid by households under the state income and sales taxes and through various excise taxes ("all other").

^c Average fiscal balance equals total revenues minus total expenditures. If the average fiscal balance > 0, then the average household in this category makes a net contribution to the state or local