“Knowledge of subnational systems of taxing and budgeting and of fiscal policymaking processes can be put to use to reduce and to end governments’ reliance on user fees for courts and for other aspects of criminal systems. This reader aims to help experts in public finance to understand the misuse of court-based assessments which are regressive revenue streams…. These materials interact with ongoing seminars, sometimes virtual, to link people experts in public finance with their counterparts seeking to reform unfair monetary sanctions. Through monographs such as this, we hope to support work underway to shape just and equitable revenue-generation mechanisms that avoid imposing harmful costs on vulnerable individuals, families, and communities.”