Reason Foundation
Taxation by Citation
A 50-State Data and Policy Report on Local Government Fines and Forfeitures
By Vittorio Nastasi, Sephria Reynolds-Tanner, Maegan T. Smarkusky, and Jordan Campbell
$8.4B
National Collections
Census-based local total (2022)
8,054
Cities Reviewed
Audited statements (FY 2023)
2,478
Counties Reviewed
Audited statements (FY 2023)
50-State
Policy Coverage
Data, profiles, and reform analysis
Explore the Report
Introduction
Why enforcement revenue creates governance risks
Incentives Matter
How fiscal pressure shapes policing and courts
Census Data Analysis
National trends and state-level comparisons
Financial Statements
Jurisdiction-level analysis from audited records
Reform Landscape
Quota bans, caps, investigations, and policy reforms
Policy Recommendations and Future Research
Next-stage evidence and research priorities