The same standard of services and the same effort to raise revenue at the same level of efficiency
The same standard of services (for example, for school or police services) and the same effort to raise revenue (for example, payroll tax rates and threshold) are defined as the average level of what States collectively do.
The level of service provided or the effort made to raise revenue is not distinguished from the efficiency with which the services are provided or the revenue raised. For example, we accept as the ‘same’ the expense per unit of target population, or revenue per dollar of revenue base. We are not concerned with whether a State achieves that rate through a low standard of service and an inefficient method of delivering the service or a high standard of service and an efficient method of delivering the service. We assume States operate at the ‘same’ level of efficiency.