Abstract
New Jersey’s large number of school districts and municipal and county governments, together with its major, constitutionally based involvement in school aid and its extensive intergovernmental aid programs, result in significant tax revenue flows from the counties and regions to state government and a return flow of aid from the state to the counties and regions. This report examines the spatial distribution of two major taxes (the gross income tax and the state sales tax) and three major state aid programs (school, county, and municipal aid) in fiscal year 2010. That is, where do the revenues come from and where does the aid go by county and region?