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The Construction of a Tax and Expenditure Limitation Index for the US

Author

Listed:
  • Amiel, Lindsay

    (University of Wisconsin)

  • Deller, Steven

    (University of Wisconsin)

  • Stallmann, Judith

    (University of Missouri)

Abstract

This report provides detail on the construction of an index of tax and expenditure limitations (TELs) for the 50 US states for the time-frame 1969 to 2005. Separate annual indices are constructed for TELs on state and on local governments. The goal of constructing the indices is to provide a means to test a range of hypotheses concerning the impact of TELs on economic performance and on state and local government fiscal policies. This report documents the construction of the index. The data are provided in Excel spreadsheets so that others may construct alternative indices.

Suggested Citation

  • Amiel, Lindsay & Deller, Steven & Stallmann, Judith, 2009. "The Construction of a Tax and Expenditure Limitation Index for the US," Staff Paper Series 536, University of Wisconsin, Agricultural and Applied Economics.
    • Handle: RePEc:ecl:wisagr:536
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    File URL: http://www.aae.wisc.edu/pubs/sps/pdf/stpap536.pdf
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    Cited by:

    1. Cody Kallen, 2017. "State tax and expenditure limitations and supermajority requirements: New and updated data," AEI Economics Working Papers 956520, American Enterprise Institute.
    2. Yu Shi, 2017. "The Rise of Specialized Governance in American Federalism: Testing Links Between Local Government Autonomy and Formation of Special District Governments," Publius: The Journal of Federalism, CSF Associates Inc., vol. 47(1), pages 99-130.
    3. Das, Biswa & Skidmore, Mark, 2018. "Asymmetry in Muncipal Government Responses in Growing versus Shrinking Counties with Focus on Capital Spending," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 48(4), October.
    4. Trang Hoang, 2023. "Public Pension Reform and Credit Quality of State Governments," Public Finance Review, , vol. 51(3), pages 368-431, May.
    5. Yakovlev, Pavel A. & Tosun, Mehmet S. & Lewis, William P., 2018. "The Fiscal Consequences of State Legislative Term Limits," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 48(3), January.
    6. Carlianne Patrick, 2014. "Does Increasing Available Non-Tax Economic Development Incentives Result in More Jobs?," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(2), pages 351-386, June.
    7. Jeffrey Swanson & Namhoon Ki, 2020. "When Would a Democratic Governor Increase Social Welfare Funding? The Joint Moderation of a State's Economy and a Governor's Budgetary Authority," Review of Policy Research, Policy Studies Organization, vol. 37(5), pages 634-656, September.
    8. Jason Shumberger & Akheil Singla, 2022. "Are tax and expenditure limitations constraining institutions or institutionally irrelevant? Evidence from Minnesota," Public Budgeting & Finance, Wiley Blackwell, vol. 42(4), pages 3-33, December.
    9. Yakovlev, Pavel & Tosun, Mehmet S. & Lewis, William P., 2012. "Legislative Term Limits and State Aid to Local Governments," IZA Discussion Papers 6456, Institute of Labor Economics (IZA).
    10. Trang Hoang & Craig S. Maher, 2022. "Fiscal condition, institutional constraints, and public pension contribution: are pension contribution shortfalls fiscal illusion?," Public Budgeting & Finance, Wiley Blackwell, vol. 42(4), pages 93-124, December.
    11. Judith I. Stallmann & Steven Deller & Lindsay Amiel & Craig Maher, 2012. "Tax and Expenditure Limitations and State Credit Ratings," Public Finance Review, , vol. 40(5), pages 643-669, September.
    12. Geiguen Shin & Jeremy L. Hall, 2018. "Exploring the Influence of Federal Welfare Expenditures on State-Level New Economy Development Performance: Drawing From the Diffusion of Innovation Theory," Economic Development Quarterly, , vol. 32(3), pages 242-256, August.
    13. Mahdavi, Saeid & Westerlund, Joakim, 2018. "Subnational government tax revenue capacity and effort convergence: New evidence from sequential unit root tests," Economic Modelling, Elsevier, vol. 73(C), pages 174-183.
    14. Soyoung Park & Sungchan Kim, 2022. "The Effects of Fiscal Rules Based on Revenue Structure: Evidence from U.S State Governments," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 39(3), pages 763-781, October.
    15. repec:rre:publsh:v:40:y:2010:i:2:p:145-58 is not listed on IDEAS
    16. Robert A. Greer & Dwight V. Denison, 2016. "Determinants of Debt Concentration at the State Level," Public Budgeting & Finance, Wiley Blackwell, vol. 36(4), pages 111-130, December.
    17. Yu Shi & Qing Li & Robert Bland, 2023. "Fiscal self‐sufficiency, debt policy, and long‐term sustainability in China's emerging local bond market," Public Administration & Development, Blackwell Publishing, vol. 43(4), pages 309-322, October.
    18. Steven Deller & Craig Maher & Judith Stallmann, 2021. "Do tax and expenditure limitations exacerbate rising income inequality?," Economics and Politics, Wiley Blackwell, vol. 33(3), pages 611-643, November.
    19. Steven Deller & Judith I. Stallmann & Lindsay Amiel, 2012. "The Impact of State and Local Tax and Expenditure Limitations on State Economic Growth," Growth and Change, Wiley Blackwell, vol. 43(1), pages 56-84, March.

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