Abstract This article focuses on a survey on the content and funding of graduate tax libraries. The number of graduate tax programs in the U.S. experienced a fivefold increase during the 1970s. There are now at least 50 such programs. As would be expected, the number of students in these programs has increased substantially. Tax education, especially at the graduate level, places considerable demand on an institution's library facilities for tax research. Significant parts of the curriculum for most programs require students to use a tax library for completing assigned work. Therefore, when adding new programs, expanding existing ones, or simply increasing the number of students, institutions must evaluate the adequacy of their library facilities to support additional demand. These institutions may be ill prepared to evaluate the impact of such growth, however, since no standards for tax library content or funding have ever been suggested. Faculties considering new programs or evaluating existing programs simply have nowhere to turn for a yardstick to measure the adequacy of their libraries and the funding levels necessary to provide them.
Black et al. (Mon,) studied this question.