A 2016 report by the National Academies of Sciences, Engineering, and Medicine concluded that over a 75-year time horizon, "the fiscal impacts of immigrants are generally positive at the federal level and generally negative at the state and local level." The reason for the costs to state and local governments is that the cost of educating the immigrants' children falls on state and local governments. According to a 2007 literature review by the Congressional Budget Office, "Over the past two decades, most efforts to estimate the fiscal impact of immigration in the United States have concluded that, in aggregate and over the long term, tax revenues of all types generated by immigrants—both legal and unauthorized—exceed the cost of the services they use."