Kansas Advisory Council on Intergovernmental Relations

The Kansas Advisory Council on Intergovernmental Relations (KACIR) engages in a continuous study of the services provided by the various levels of government within the state. By monitoring a wide range of governmental relations, the Council helps to promote cooperation and efficiency within government; thereby helping the leaders in Kansas work together more efficiently.

Together, the Kansas Advisory Council on Intergovernmental Relations (KACIR) and the Kansas Department of Revenue determined a need for the State of Kansas to produce comprehensive tax studies that inform legislators and the public how the state tax burden is distributed among the population. Analyses of such studies can provide information regarding how specific proposals might change that burden.

Three studies were undertaken by the Hugo Wall School faculty under the auspices of the Kansas Public Finance Center at Wichita State University. The studies were funded by the Kansas Department of Revenue. The studies are as follows: Erosion of the Kansas Property Tax Base, Dr. Glenn Fisher, Principal Investigator; Erosion of the Kansas Sales Tax Base, Dr. John Wong, Principal Investigator; and Local Debt Affordability in Kansas, Dr. Bart Hildreth, Principal Investigator.

Tax Base Policy Evaluation Guide

Consolidation Study By Professor John Wong, Aug. 2009

A guide to choosing consolidations and alternatives in Kansas -adapting local governments to local regional communities:

In order to facilitate consolidation discussions, whether citizen-initiated or initiated by elected officials of the affected areas, the KACIR is making available this Guide to assist with the process. The complete Guide is available by contacting

Lynn Robinson
Kansas Department of Revenue
901 Harrison, Topeka, KS 66603

or by email, Lynn.Robinson@kdor.ks.gov. What is shown on this website is a condensed version which does not contain all the worksheets and other tools which are in the complete Guide.

File your taxes online