U.S. Census Bureau, Governments Division, Public Education Finances: 2010, issued June 2012, http://www2.census.gov/govs/school/10f33pub.pdf (accessed April 23, 2013). Costs included both current expenditures and capital outlays.
 Medicaid benefits in the CPS vary by state and beneficiary class.
 The Current Population Survey reports some 118.75 million households in the U.S. in 2010; however, individuals in nursing homes are not included in the CPS. In the average month, there are some 1.49 million persons in nursing homes. The present analysis treats each single person in a nursing home or other long-term care facility as a separate household; each nursing home resident was then regarded as the head of his own household and was categorized among other households by his educational attainment. The 1.49 million persons in nursing homes were added to the CPS count of households to produce a total count of 120.2 million households used in the analysis.
 Additional information on Medicaid spending is available from the authors on request.
 “CBO’s February 2013 Estimate of the Effects of the Affordable Care Act on Health Insurance Coverage,”
http://www.cbo.gov/sites/default/files/cbofiles/attachments/43900_ACAInsuranceCoverageEffects.pdf (accessed April 23, 2013).
 This roughly matches CBO numbers.
 CBO assumes there will be 56 million uninsured persons in 2017. Roughly 7 million would be ineligible for ACA benefits because they are unlawful immigrants. Another 8 million to 9 million would be ineligible for ACA because they had income over 400 percent of the federal poverty line. Thus, the number of uninsured persons who would be eligible for ACA benefits would be around 40.5 million. CBO says the number of ACA beneficiaries receiving exchange subsidies or expanded Medicaid in 2017 would be 35 million. The ratio of ACA beneficiaries to uninsured persons eligible for ACA would be roughly 86 percent.
 U.S. Government Accountability Office, Criminal Alien Statistics: Information on Incarcerations, Arrests, and Costs, GAO-11-187, March 2011, p. 11, http://www.gao.gov/assets/320/316959.pdf (accessed April 23, 2013).
 Ibid., pp. 29–33.
 Like the National Research Council study, The New Americans, the present study used average cost rather than marginal cost to assign costs to expanded population-based services. In congested urban areas where many unlawful immigrants live, the marginal cost of adding to public services such as roads may be greater than the average cost.
 National Research Council, The New Americans, p. 272.
 Ibid., p. 304.
 Joseph Henchman, “State and Local Property Taxes Target Commercial and Industrial Property,” Tax Foundation Fiscal Fact No. 342, November 21, 2012, http://taxfoundation.org/sites/taxfoundation.org/files/docs/ff342.pdf (accessed April 23, 2013).
 The Bureau of Economic Analysis reports that tenant-occupied residential property comprised 21 percent of the value of all residential property. Therefore, 21 percent of the property tax on residences was assumed to fall on those properties. See U.S. Department of Labor, Bureau of Economic Analysis, “Fixed Assets Accounts Tables,” Table 5.1,
http://www.bea.gov/iTable/iTable.cfm?ReqID=10&step=1#reqid=10&step=3&isuri=1&1003=28 (accessed April 23, 2013).
 The estimate that half of this tax was paid by business was provided by the Tax Foundation.
 Charles T. Clotfelter, Philip J. Cook, Julie A. Edell, and Marian Moore, “State Lotteries at the Turn of the Century: Report to the National Gambling Impact Study Commission,” Duke University, April 23, 1999.
 Dana P. Goldman, James P. Smith, and Neeraj Sood, “Immigrants and the Cost of Medical Care,” Health Affairs, Vol. 25, No. 6 (November 2006), pp. 1700–1711, http://content.healthaffairs.org/content/25/6/1700.full (accessed April 23, 2013).
 Sarital Mohanty, Steffie Wollhandler, David U. Himmelstein, Susmita Pat, Olveen Carrasquillo, and David Bor, “Health Care Expenditures of Immigrants in the United States: A Nationally Representative Analysis,” American Journal of Public Health, Vol. 95, No. 8 (August 2005), pp. 1431–1438, http://www.ncbi.nlm.nih.gov/pmc/articles/PMC1449377/ (accessed April 23, 2013).
 Leighton Ku and Brian Bruen, “The Use of Public Assistance Benefits by Citizens and Non-citizen Immigrants in the United States,” Cato Institute Working Paper, February 19, 2013, http://www.cato.org/publications/working-paper/use-public-assistance-benefits-citizens-non-citizen-immigrants-united (accessed April 23, 2013).
 U.S. Census Bureau, Historical Income Tables: People, Table P-24, http://www.census.gov/hhes/www/income/data/historical/people/ (accessed April 23, 2013).
 Ibid., Table P-32, http://www.census.gov/hhes/www/income/data/historical/people/ (accessed April 23, 2013).
 Samuelson, “The Pure Theory of Public Expenditure,” pp. 387–389.
 A third criterion is nonexclusion from benefit; it is difficult to deny members of a community an automatic benefit from the good. This aspect of public goods is not critical to the fiscal allocation issues addressed in this paper.
 James M. Buchanan, The Demand and Supply of Public Goods, Vol. 5, Collected Works of James Buchanan (Indianapolis: Liberty Fund, Library of Economics and Liberty, 1968) p. 5.4.3, www.econlib.org/library/Buchanan/buchCv5.html (accessed April 23, 2013).
 Thomas MaCurdy, Thomas Nechyba, and Jay Bhattacharya, “An Economic Framework for Assessing the Fiscal Impacts of Immigration,” in James P. Smith and Barry Edmonston, eds., The Immigration Debate: Studies on the Economic, Demographic, and Fiscal Effects of Immigration (Washington: National Academies Press, 1998), p. 16.
 National Research Council, The New Americans, p. 303.