The Effectiveness of Tax-Expenditure Limitations
A Re-evaluation
Bibliographic Data
| ID | 2767266 |
|---|---|
| Authors | Dale G Bails, Dale Bails (University of Memphis, corresponding author) |
| Year | 1990 |
| Volume | 49 |
| Issue | 2 |
| Pages | 223-238 |
| Publication date | 1990-04-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | American Journal of Economics and Sociology (JOURNAL) |
| Journal identifiers | ISSN: 0002-9246 • E-ISSN: 1536-7150 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1536-7150.1990.tb02274.x |
| OpenAlex | W2121470654 |
| Language | EN |
| Citations received | 14 |
A 1982 study of the efficacy and impact of tax and expenditure limitations (TEL) is updated. Utilizing various statistical comparisons, growth in expenditures and revenues in states with TELs is compared to growth in states without a TEL in place. This comparison matches growth in the pre tax revolt years with growth in the post revolt years. In all cases the statistical tests show that the existence of a TEL has had virtually no impact on the growth of statewide expenditures or revenues. Additionally, while aggregate state expenditures and revenues exhibited some decline during the tax revolt years, this decline was short-lived and has since been reversed. Thus, the primary implication is that TELs as presently construed are an ineffective means of limiting growth in state budgets
Economics · Limiting · Public economics · Revenue · Statistical analysis · Statistics · Tax revenue · Value-added tax · Accounting · Engineering · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Mathematics
Budget referendums and government spending
U.S State Tax and Expenditure Limitations
Legal Constraints or Aggregate Individual Characteristics? Examining Factors of State R&D Intensity and Spending in the United States
Are Grants an Instrument of Stabilisation Policy? Evidence from Five EU Countries
The Problem With Being Special
Is there a relationship between TELs and default? Evidence from US municipalities
The Impact of Fiscal Limits on State Revenue Volatility
For better or for worse
Economic Effects of State‐Level Tax and Expenditure Limitations
The effects of tax and expenditure limitation (TEL) stringency on the level of state expenditure and revenue
The limits of tax and expenditure limits
For Whom the TEL Tolls
Fiscal Effects of the Voter Initiative Reconsidered
The Effect of Initiatives on Local Government Spending
| Unique citing works | 14 |
|---|---|
| Citations per year | 0,54 |
| Citation span | 2000 - 2024 (25) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 14 |