Effects of the form of government and property tax limits on local finance in the context of revenue and expenditure simultaneity

J Chapman, E Gorina - Public Budgeting & Finance, 2012 - Wiley Online Library
This paper examines the impact of the form of government and state‐imposed property tax
limits on municipal finance. We suggest that municipal revenues and expenditures are …

State tax and expenditure limitations, business climate, and economic performance

JI Stallmann, S Deller - Public Budgeting & Finance, 2011 - Wiley Online Library
The influence of state‐level tax and expenditure limitations on economic performance within
the framework of the state's business climate is examined using a family of parametric and …

“Debrucing” the link between tax and expenditure limits and special district governments

SB Billings, DA Carroll - Growth and Change, 2012 - Wiley Online Library
We provide a direct test of the extent to which the stringency of a Tax and Expenditure Limit
(TEL) influences the creation of special district governments by examining one of the strictest …

The restrictiveness of state tax and expenditure limitations and state debt

S Deller, C Maher, L Amiel… - Public Finance and …, 2013 - journals.sagepub.com
Using a panel data set of the 50 states from 1969 to 2005 we explore the impact of the
restrictiveness of tax and expenditures limitation (TELs) on state debt. Using six …

Maximizing efficiency in state infrastructure finance: The role of competition, citizen monitoring capacity, and institutions

C Chen - The American Review of Public Administration, 2018 - journals.sagepub.com
In the United States, despite record levels of public infrastructure spending, evidence on
rising traffic congestion and deteriorating infrastructure condition raises questions about the …

Do tax and expenditure limits hinder the condition of public infrastructure? The case of the nation's system of bridges

SC Deller, LN Amiel, JI Stallmann… - … Works Management & …, 2013 - journals.sagepub.com
Tax and expenditure limitations (TELs) imposed on state and local governments is a popular
policy approach to limit the growth in government. At the same time these limits may hinder …

North Carolina in the connected age: Challenges and opportunities in a globalizing economy

ML Walden - 2009 - books.google.com
At a time when North Carolina's population is exploding and its economy is shifting
profoundly, one of the state's leading economists applies the tools of his trade to chronicle …

Analisis potensi pajak daerah untuk peningkatan kapasitas fiskal kabupaten dan kota di Sulawesi Utara

S Ering, DB Hakim, B Juanda - Jurnal Ekonomi dan …, 2016 - scholarhub.ui.ac.id
Meskipun terjadi pertumbuhan sebesar dua digit sejak tahun 2005, rasio pajak daerah
terhadap PDRB di Sulawesi Utara cukup stabil di 0, 25% secara rata-rata (6, 89% terhadap …

Do tax and expenditure limitations exacerbate rising income inequality?

S Deller, C Maher, J Stallmann - Economics & Politics, 2021 - Wiley Online Library
In recent years, there has been a growing body of literature on the determinants of income
inequality and a develo** literature on tax and expenditure limitations (TELs). This study …

[PDF][PDF] Municipal Referenda Activity in Colorado: Responding to TABOR.

CS Maher, S Park, WJ Liao - Municipal Finance Journal, 2019 - researchgate.net
This study examines within-state referenda activity of Colorado municipalities since
implementation of the Taxpayer Bill of Rights (TABOR) in 1992. It explores what factors …