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 …

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 …

The impact of tax and expenditure limits on municipal credit ratings

CS Maher, SC Deller, JI Stallmann… - The American Review …, 2016 - journals.sagepub.com
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 …

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 …

Surveying the effects of limitations on taxes and expenditures: What do/don't we know

JI Stallmann, CS Maher, SC Deller, S Park - Journal of Public and Nonprofit …, 2017 - jpna.org
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 …

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 …

The effects of tax and expenditure limitations (TELs) on municipal fiscal outcomes during a period of fiscal distress

JH Park, S Park, CS Maher - Public Finance and …, 2018 - journals.sagepub.com
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 …

Local government responses to state fiscal controls: The effects of fiscal preemptions on the methods of local service delivery

J Park, SW Kwon, D Choi - Public Performance & Management …, 2022 - Taylor & Francis
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 …

[图书][B] Understanding municipal fiscal health: A model for local governments in the USA

CS Maher, S Park, BD McDonald III, SC Deller - 2023 - taylorfrancis.com
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 …

[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 …