This article evaluates the effect of tax and expenditure limitations (TELs) on municipal
general own-source revenue in the United States. Using an instrumental variable approach …

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 …

This working paper chronicles the enactment and repeal of state-imposed property tax rate
limits, levy limits, and assessment limits, binding and non-binding, from the first documented …

Although punctuated equilibrium theory (PET) is widely hailed as the dominant theory
regarding public policy and budgets, little research has extended PET to the local …

The American system of fiscal federalism lays out a normative framework that assigns
government functions and the corresponding revenue-raising authority to federal, state, and …

This chapter analyzes the expenditure side of the budget, with an emphasis on expenditures
rather than on services. It provides six explanations for expenditures: Baumol's Disease …

User charges have emerged as one of the major revenue sources for municipal
governments in the United States since the late 1970s. Meanwhile, a majority of states have …

Public debate on property taxation in the United States is extremely unbalanced. An
avalanche of criticism on every pos si ble ground, often exaggerated and sometimes …