Research on the Effects of Limitations on Taxes and Expenditures

Research on the Effects of Limitations on Taxes and Expenditures

The literature on tax and expenditure limitations (TELs) is extensive and continues to grow as the impact of these institutional constraints on fiscal and economic outcomes continues to develop. In this survey, we review the literature of both state- and local-level TELs, in an attempt to provide an...

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Veröffentlicht in:Journal of public and nonprofit affairs 2017-07, Vol.3 (2), p.197-222
Hauptverfasser: Judith I. Stallmann, Craig S. Maher, Steven C. Deller, Sungho Park
Format: Artikel
Sprache:eng
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Beschreibung
Zusammenfassung:The literature on tax and expenditure limitations (TELs) is extensive and continues to grow as the impact of these institutional constraints on fiscal and economic outcomes continues to develop. In this survey, we review the literature of both state- and local-level TELs, in an attempt to provide an overview of their theoretical, operational, and empirical contexts. The study concludes a discussion of future TEL research needs.
ISSN:2381-3717
DOI:10.20899/jpna.3.2.197-222