The Historical Evolution of State and Local Tax Systems by Edward T. Howe, Ph.D. Professor of Economics Siena College Loudonville, New York 12211 and Donald J. Reeb, Ph.D. Professor of Economics State University of New York at Albany Albany, New York 12203 * Direct all correspondence to Edward T. Howe, Ph.D., Professor of Economics, Siena College, Loudonville, NY 12211. For purposes of replication, data are not available from the authors. The authors wish to thank the editor and anonymous reviewers for their support and critically helpful comments.