| TCs | is per capita tax capacity; |
| FMAPs | is the Federal matching rate, and |
| TE* | is the “optimal” level of taxpayer burden or effort, again assumed constant across States to ensure horizontal equity. |
| TCs | is per capita tax capacity; |
| FMAPs | is the Federal matching rate, and |
| TE* | is the “optimal” level of taxpayer burden or effort, again assumed constant across States to ensure horizontal equity. |