Do Tax and Expenditure Limitations Affect Local Government Budgets? Evidence From Panel Data

1998 ◽  
Vol 26 (2) ◽  
pp. 118-136 ◽  
Author(s):  
Ronald J. Shadbegian
Keyword(s):  
Panel Data ◽  
Local Government ◽  
Tax And Expenditure Limitations ◽  
Expenditure Limitations

scholarly journals PILOTs as a Means of Circumventing TELs and Managing a Recession: The Case of Wisconsin Municipalities

2018 ◽  
Vol 4 (3) ◽  
pp. 265
Author(s):  
Craig S. Maher ◽  
Ji Hyung Park ◽  
Bit An
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Property Taxes ◽  
Community Characteristics ◽  
Tax And Expenditure Limitations ◽  
Revenue Sources ◽  
Expenditure Limitations ◽  
Tax And Expenditure Limits ◽  
Fiscal Outcomes

Following the rise of tax and expenditure limitations in the 1970s, scholars have focused on assessing the effects of these limitations on local government fiscal outcomes. One key takeaway has been local governments’ decreasing reliance on property taxes and increased use of nontax revenue sources, in particular fees and changes. This study builds on this work by focusing on a particular type of fee—that is, payments in lieu of taxes (PILOTs). We find that, in Wisconsin, revenues received by municipalities from two PILOTs programs are affected quite differently. The extent to which the economy, municipal fiscal condition, tax and expenditure limits, and community characteristics affect PILOTs’ revenues depends on the extent to which the municipality can manipulate the payment structure. 

The Impact of Tax and Expenditure Limitations on User Fees and Charges in Local Government Finance: Evidence from New England

2019 ◽  
Author(s):  
Pengju Zhang ◽  
Yilin Hou
Keyword(s):  
Local Government ◽  
New England ◽  
User Fees ◽  
Tax And Expenditure Limitations ◽  
Local Public Finance ◽  
Fiscal Constraints ◽  
Local Government Finance ◽  
Expenditure Limitations ◽  
The Impact ◽  
The Relationship

Abstract American local government financing shifted from taxation toward user fees and charges (UFCs) in the late 1970s, with substantial efficiency and equity implications. Normatively, the shift aligns with the benefit principle; positively, the shift is often attributed to tax revolts. We test the two associations via a difference-in-differences design and a fiscal stringency measure of tax and expenditure limitations (TELs); we also test the moderating effects of overrides on TELs. Our results confirm that state-imposed TELs caused the shift in local public finance; the results are robust to change of sample and empirical strategy. This article helps explain the relationship between tax revolts and non-tax revenue and provides evidence that fiscal constraints imposed by a higher level government on a constituent level can have significant effects, including effects beyond the intent of the constraints’ framers.

scholarly journals Efficiency and Effectiveness of Government Expenditure on Education at Districts/Cities Level in East Java Indonesia

2017 ◽  
Vol 13 (8) ◽  
pp. 91
Author(s):  
Achmad Solihin ◽  
Djoko Mursinto ◽  
Lilik Sugiharti
Keyword(s):  
Panel Data ◽  
Local Government ◽  
Government Expenditure ◽  
Educational Outcome ◽  
Household Expenditure ◽  
Panel Data Regression ◽  
Data Regression ◽  
Efficiency And Effectiveness ◽  
Local Government Expenditure ◽  
Regional Product

The purpose of this study is to investigate and analyze the efficiency and effectiveness of local government expenditure on education sector in districts and cities level of East Java, during the periods 2007-2014. Furthermore, this study will evaluate the impacts of local government expenditure, household expenditure for education, and regional product domestic bruto or (PDRB) on the educational outcomes, namely education index.Data Envelopment Analysis (DEA) is selected as the methodology for analyzing the efficiency of local government expenditure on educational outcome. The model assumes constant return to scale (CRS) and variable return to scale (VRS). Measurement of the effectiveness of government spending is done by using panel data regression. Data for supporting the analyses is panel data from 38 districts and cities in East Java for the periods of 2007 – 2014. The results show that government expenditure in educational sector is relatively inefficient. Government Expenditure for Education (PPP) has no significant impact on educational index, while Household expenditure for education (PPRT) and GRDP per Capita positive has significant impact on the Education Index (IP). This imply that government expenditure for educational sector is not effective improving educational index.

scholarly journals VOLATILITAS INFLASI DAERAH DI INDONESIA: FENOMENA MONETER ATAU FISKAL?

KRITIS ◽  
2016 ◽  
Vol 24 (1) ◽  
pp. 76-89
Author(s):  
Paula Adiati Trisdian ◽  
Yulius Pratomo ◽  
Birgitta Dian Saraswati
Keyword(s):  
Panel Data ◽  
Local Government ◽  
Positive Relationship ◽  
Foreign Currency ◽  
Credit Rationing ◽  
Government Debt ◽  
Fixed Effect Model ◽  
Inflation Volatility ◽  
Effect Model ◽  
Project Location

This research aims to analyse the regional inflation volatility in Indonesia for the period of 1999-2009 from both monetary and fiscal sides. The data employed in this study are regional panel data consisting of 275 observations picked from several publications. The method of analysis used in this study is Fixed Effect Model. The proxy of monetary side is outstanding of loans in Rupiah and Foreign Currency of commercial and rural banks by project location of Provinces, and fiscal side is local government debt. This research finds both monetary and fiscal sides have positive relationship with the inflation volatility in Indonesia. However, only monetary side which has significant impact, but fiscal side does not. This finding further shows that the regional inflation in Indonesia is still a monetary phenomenon. Therefore, the solution to controll regional inflation in Indonesia is to manage credit rationing conducting by commercial and rural banks for every province.

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