Dollars and Sense: Maine State Budgeting at a Crossroads provides a bird\u27s eye view and analysis. The value of this approach is the capacity to take an arm\u27s length look at state finances. We hope that the broader perspective will promote viewing expenditure and tax policy issues comprehensively, not as isolated slices of the state budget pie, but rather, as interdependent building blocks of a healthy fiscal system. There is an important limitation to an outside study, however, which is actually the same as its strength: distance from the whys and whens. We do not pretend to understand every policy area as fully as specialists within government, nor to be privy to the same information. Thus, this report will be best used as a working document, to encourage and facilitate directed inquiry, open and thoughtful discussion of issues, and hopefully, decisions that can place Maine on a sound fiscal footing for the 1990\u27s.https://digitalcommons.usm.maine.edu/facbooks/1236/thumbnail.jp