The Impact of Tax and Expenditure Limitations on User Fees and Charges in Local Government Finance
Evidence from New England
Bibliographic Data
| ID | 6374707 |
|---|---|
| Authors | Pengju Zhang (0000-0003-4045-7243, Rutgers University-Newark), Yilin Hou (0000-0003-3195-7430, Syracuse University) |
| Year | 2019 |
| Publication date | 2019-07-18 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Publius The Journal of Federalism (JOURNAL) |
| Journal identifiers | ISSN: 0048-5950 • E-ISSN: 1747-7107 |
| Publisher | Oxford University Press (OUP) (PUBLISHER) |
| DOI | 10.1093/publius/pjz020 |
| OpenAlex | W2963878892 |
| Language | EN |
| Citations received | 6 |
| References cited | 25 |
American local government financing shifted from taxation toward user fees and charges (UFCs) in the late 1970s, with substantial efficiency and equity implications. Normatively, the shift aligns with the benefit principle; positively, the shift is often attributed to tax revolts. We test the two associations via a difference-in-differences design and a fiscal stringency measure of tax and expenditure limitations (TELs); we also test the moderating effects of overrides on TELs. Our results confirm that state-imposed TELs caused the shift in local public finance; the results are robust to change of sample and empirical strategy. This article helps explain the relationship between tax revolts and non-tax revenue and provides evidence that fiscal constraints imposed by a higher level government on a constituent level can have significant effects, including effects beyond the intent of the constraints’ framers
Business · Economics · Government (linguistics · Government Expenditure · Macroeconomics · Monetary economics · Public economics · Public finance · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization
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| Unique citing works | 6 |
|---|---|
| Citations per year | 1,5 |
| Citation span | 2022 - 2026 (5) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 6 |