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 at OmahaFollow
Steven C. Deller, University of Wisconsin - Madison
Sungho Park, University of Nebraska at Omaha

Document Type

Article

Publication Date

2017

Publication Title

Journal of Public and Nonprofit Affairs

Volume

3

Issue

2

First Page

197

Last Page

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 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.

Comments

Copyright 2017 The Authors. https://doi.org/10.20899/jpna.3.2.197-222

Recommended Citation

Stallmann, J. I., Maher, C. S., Deller, S. C., & Park, S. (2017). Surveying the effects of limitations on taxes and expenditures: What do/don’t we know? Journal of Public and Nonprofit Affairs, 3(2), 197-222. doi:10.20899/jpna.3.2.197-222

Creative Commons License

This work is licensed under a Creative Commons Attribution 3.0 License.