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 …
Limits of property taxes and charges: City revenue structures after the great recession
Y Kim - Urban Affairs Review, 2019 - journals.sagepub.com
Public finance theories argue local governments should primarily use broad-based and
stable property taxes. However, the housing bust after the Great Recession challenges this …
stable property taxes. However, the housing bust after the Great Recession challenges this …
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 …
Does the charter form improve the fiscal health of counties?
BD McDonald III - Public Administration Review, 2015 - Wiley Online Library
The public administration literature has paid attention to the relationship between the
structure of a government and its ability to provide public services, reflected by its fiscal …
structure of a government and its ability to provide public services, reflected by its fiscal …
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 nexus of state and local capacity in vertical policy diffusion
J Kim, BD McDonald III, J Lee - The American Review of …, 2018 - journals.sagepub.com
This article examines the vertical diffusion of a policy between a state and its local
governments. Although policy diffusion typically relies upon multiple mechanisms, diffusion …
governments. Although policy diffusion typically relies upon multiple mechanisms, diffusion …
The effects of tax and expenditure limitations (TELs) on municipal fiscal outcomes during a period of fiscal distress
We propose to expand the theoretical understanding of cutback strategies by investigating
the effects of institutional constraints on fiscal outcomes during a period of severe fiscal …
the effects of institutional constraints on fiscal outcomes during a period of severe fiscal …
Local government responses to state fiscal controls: The effects of fiscal preemptions on the methods of local service delivery
This study aims to investigate how local governments strategically respond to fiscal controls
imposed by state governments. Specifically, we explore the effects of state fiscal …
imposed by state governments. Specifically, we explore the effects of state fiscal …
[图书][B] Understanding municipal fiscal health: A model for local governments in the USA
Understanding Municipal Fiscal Health provides an in-depth assessment of the fiscal health
of cities throughout the United States. The book examines the tools currently available to …
of cities throughout the United States. The book examines the tools currently available to …
[HTML][HTML] Towards a comprehensive assessment system of local government fiscal health
J Kooij, T Groot - Maandblad voor Accountancy en Bedrijfseconomie, 2021 - mab-online.nl
Understanding fiscal health, also commonly referred to as financial condition, is key to
sound decision making and the proper functioning of local government. Nonetheless there is …
sound decision making and the proper functioning of local government. Nonetheless there is …