Advanced Search
MyIDEAS: Login

Impacts of Tax & Expenditure Limits on Local Governments: Lessons from Colorado and Missouri

Contents:

Author Info

  • Stallmann, Judith I.
Registered author(s):

    Abstract

    Tax and expenditure limitations (TEL) on state and local governments have been passed with the presumption they will limit the growth of government, raise government efficiency, and increase direct democracy by requiring voter approval of tax increases. Both the popular press and the academic literature focus on the impacts of TEL on state budgets. Yet at a time when decentralization and devolution are increasing demands on local government, TEL provisions are in some cases causing rigidity in local budgets and subsequent fiscal stress. The smaller the budget, the more significant the potential adverse effects of TEL, and small governments tend to be rural governments. While there is some evidence that governments under TEL become more efficient, governments typically look for ways to circumvent the restrictions as they become more severe, increasing inefficiencies and reducing both representative and direct democracy, the opposite of the intended effects of TEL laws. States would be wise to avoid TEL and instead utilize stricter reporting and auditing requirements. The latter are a more direct means of monitoring public sector management while allowing local governments the flexibility to adjust to local fiscal circumstances

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://purl.umn.edu/132984
    Download Restriction: no

    Bibliographic Info

    Article provided by Mid-Continent Regional Science Association in its journal Journal of Regional Analysis and Policy.

    Volume (Year): ()
    Issue (Month): ()
    Pages:

    as in new window
    Handle: RePEc:ags:jrapmc:132984

    Contact details of provider:
    Web page: http://jrap-journal.org/index.htm
    More information through EDIRC

    Related research

    Keywords: Community/Rural/Urban Development; Financial Economics;

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ags:jrapmc:132984. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (AgEcon Search).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.