Tax and Expenditure Limits (TEL) Restrictiveness Index
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Wen, Christine; Warner, Mildred E.
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.
Original dataset release date: 2015
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].
public finance; tax and expenditure limits; local government revenue; state aid; fiscal stress
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
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
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