Surveying the Effects of Limitations on Taxes and Expenditures: What Do/Don’t We Know

Authors

  • Judith I. Stallmann University of Missouri - Columbia
  • Craig S. Maher University of Nebraska - Omaha
  • Steven C. Deller University of Wisconsin - Madison
  • Sungho Park University of Nebraska - Omaha

DOI:

https://doi.org/10.20899/jpna.3.2.197-222

Abstract

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 develop. In this survey, we review the literature of both state- and local-level TELs in an attempt to provide an overview of their theoretical, operational, and empirical contexts. The study concludes with a discussion of future TEL research needs.

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Published

2017-07-31

Issue

Section

Survey Essays