JavaScript is disabled for your browser. Some features of this site may not work without it.
Tax and Expenditure Limits (TEL) Restrictiveness Index
Author
Wen, Christine; Warner, Mildred E.
Abstract
These files contain data supporting all results reported in Wen et.al. 2020,“Starving Counties, Squeezing Cities: Tax and Expenditure Limits in the US.”In Wen et al., we found: State-imposed local Tax and Expenditure Limits (TELS) are restricting revenue raising ability of local governments across the U.S. We create a 50-state index to measure the severity of TELS by type of tax limitation (rate limit, tax ceilings, etc.) for each type of local government: county, municipality and school district. We find in states with more restrictive TELs, counties are more restricted, while cities reduce their property tax dependence and shift to alternative revenue sources and incur more debt. State aid does not make up the difference. TELs increase stress for all local governments but are most severe for counties.
Description
Original dataset release date: 2015
Sponsorship
This research was supported by funding from the Agricultural and Food Research Initiative of the USDA National Institute of Food and Agriculture [2017-67023-26226].
Date Issued
2022-01-27Subject
public finance; tax and expenditure limits; local government revenue; state aid; fiscal stress
Related to
Wen, C. (2015) Ranking the severity of state-imposed TELs on local governments [Report]. Cornell University Library eCommons Repository. https://hdl.handle.net/1813/110927
Related To
https://hdl.handle.net/1813/110927Related Publication(s)
Wen, C., Y. Xu, Y. Kim, and M.E. Warner. 2020. "Starving Counties, Squeezing Cities: Tax and Expenditure Limits in the US." Journal of Economic Policy Reform. 23(2):101-119. https://doi.org/10.1080/17487870.2018.1509711
Link(s) to Related Publication(s)
Rights
CC0 1.0 Universal
Type
dataset
Accessibility Hazard
none
The following license files are associated with this item:
Except where otherwise noted, this item's license is described as CC0 1.0 Universal