An (in) effective tax and expenditure limit (TEL): Why county governments do not utilize their maximum allotted property tax rate
JW Decker - Public administration, 2023 - Wiley Online Library
Tax and expenditure limits (TELs) are restrictions placed on governments limiting their ability
to collect and spend revenue. Residents support these TELs, as they desire lower tax …
to collect and spend revenue. Residents support these TELs, as they desire lower tax …
The impact of tax and expenditure limits on municipal credit ratings
The research focuses on the impact of the restrictiveness of tax and expenditure limitations
(TELs) on the credit ratings of 566 US municipalities over the 2007-2010 time period. The …
(TELs) on the credit ratings of 566 US municipalities over the 2007-2010 time period. The …
Surveying the effects of limitations on taxes and expenditures: What do/don't we know
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 …
as the impact of these institutional constraints on fiscal and economic outcomes continues to …
The Interplay Between Fiscal Institutions and the Great Recession: Evidence From US School Districts
Recessions may disproportionally affect school districts, especially with established fiscal
institutions and policies including balanced budget requirements, tax and expenditure …
institutions and policies including balanced budget requirements, tax and expenditure …
The effects of tax and expenditure limits on municipal pension and OPEB funding during the Great Recession
The Great Recession of 2008–09 caused an array of fiscal challenges for state and local
governments in the US, including the underfunding of pensions and retiree health benefits …
governments in the US, including the underfunding of pensions and retiree health benefits …
Are Tax and Expenditure Limits (TELs) Effective in Constraining Government Budgets? A Meta-Analysis
Z Guan, J Peng, Q Wang - Public Performance & Management …, 2023 - Taylor & Francis
Tax and expenditure limits (TELs) are an important fiscal institution for policymakers to
restrain government taxing and spending. However, traditional theories have proposed …
restrain government taxing and spending. However, traditional theories have proposed …
Does the stringency of state tax and expenditure limitations discourage political manipulation in fiscal reserves?
S Ryu, I Cho, J Kim - Public Administration Review, 2021 - Wiley Online Library
This article examines how state tax and expenditure limitations (TELs) affect the size of fiscal
reserves over election cycles. Using a panel data set of 47 US states from 1986 to 2013, we …
reserves over election cycles. Using a panel data set of 47 US states from 1986 to 2013, we …
Do fiscal constraints prevent default? Historical evidence from US municipalities
JA Dove - Economics of Governance, 2016 - Springer
Through the nineteenth century numerous US states developed extensive municipal fiscal
constitutions. These generally came in the wake of financial crises and large-scale default of …
constitutions. These generally came in the wake of financial crises and large-scale default of …
Effects of state-imposed tax and expenditure limits on municipal revenue reliance: A new measure of TEL stringency with mixed methods
S Wang - Publius: The Journal of Federalism, 2018 - academic.oup.com
How state-imposed tax and expenditure limits (TELs) affect municipal revenues depends on
both the terms the limits and the municipal revenue level. The majority of TEL literature …
both the terms the limits and the municipal revenue level. The majority of TEL literature …
The effects of tax and expenditure limits on state fiscal reserves
To help policy makers manage expenditures during periods of economic downturns, most
states have formal budget stabilization funds and unreserved fund balances. Using indices …
states have formal budget stabilization funds and unreserved fund balances. Using indices …