scholarly journals Research on the Effects of Limitations on Taxes and Expenditures

2017 ◽  
Vol 3 (2) ◽  
pp. 197 ◽  
Author(s):  
Judith I. Stallmann ◽  
Craig S. Maher ◽  
Steven C. Deller ◽  
Sungho Park
Keyword(s):  
Local Level ◽  
Economic Outcomes ◽  
Institutional Constraints ◽  
Research Needs ◽  
Tax And Expenditure Limitations ◽  
Expenditure Limitations ◽  
State And Local ◽  
The Impact

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 a discussion of future TEL research needs.

The Impact of Tax and Expenditure Limitations on Municipal Revenue Volatility

2018 ◽  
Vol 50 (2) ◽  
pp. 71-84 ◽  
Author(s):  
Tucker C. Staley
Keyword(s):  
Local Level ◽  
State Level ◽  
Policy Makers ◽  
Tax And Expenditure Limitations ◽  
Goods And Services ◽  
Expenditure Limitations ◽  
Revenue Volatility ◽  
Stringency Level ◽  
The Impact ◽  
The Relationship

Stable revenue flows are paramount for policy makers at all levels of government in order to effectively and efficiently provide goods and services to constituents. This work examines the relationship between tax and expenditure limitations (TELs) and municipal revenue volatility. The current literature suggests that more stringently binding TELs at the state level are associated with greater levels of revenue volatility. This work tests whether this finding extends to the local level of government as well. Examining ninety-nine municipalities over eight years (2004–2011), this work provides evidence that the stringency level of TELs is associated with reduced fluctuations in municipal revenue streams.

Local Civil Society

2021 ◽  
Author(s):  
Robin Mann ◽  
David Dallimore ◽  
Howard Davis ◽  
Graham Day ◽  
Maria Eichsteller
Keyword(s):  
Civil Society ◽  
Local Community ◽  
Local Level ◽  
Economic Transformation ◽  
Community Relations ◽  
Field Investigations ◽  
The Everyday ◽  
State And Local ◽  
The Impact ◽  
Focus Questions

Epdf and ePUB available Open Access under CC-BY-NC licence. Drawing on place-based field investigations and new empirical analysis, this original book investigates civil society at local level. The concept of civil society is contested and multifaceted, and this text offers assessment and clarification of debates concerning the intertwining of civil society, the state and local community relations. Analysing two Welsh villages, the authors examine the importance of identity, connection with place and the impact of social and spatial boundaries on the everyday production of civil society. Bringing into focus questions of biography and temporality, the book provides an innovative account of continuities and changes within local civil society during social and economic transformation.

Sodium menu labelling: priorities for research and policy

2020 ◽  
pp. 1-10
Author(s):  
Eleanore Alexander ◽  
Lainie Rutkow ◽  
Kimberly A Gudzune ◽  
Joanna E Cohen ◽  
Emma E McGinty
Keyword(s):  
Local Level ◽  
State Level ◽  
The State ◽  
Rigorous Research ◽  
The Usa ◽  
Legal Databases ◽  
State And Local ◽  
The Impact ◽  
The Relationship ◽  
Research And Policy

Abstract Objective: To understand the different Na menu labelling approaches that have been considered by state and local policymakers in the USA and to summarise the evidence on the relationship between Na menu labelling and Na content of menu items offered by restaurants or purchased by consumers. Design: Proposed and enacted Na menu labelling laws at the state and local levels were reviewed using legal databases and an online search, and a narrative review of peer-reviewed literature was conducted on the relationship between Na menu labelling and Na content of menu items offered by restaurants or purchased by consumers. Setting: Local and state jurisdictions in the USA Participants: Not applicable. Results: Between 2000 and 2020, thirty-eight laws – eleven at the local level and twenty-seven at the state level – were proposed to require Na labelling of restaurant menu items. By 2020, eight laws were enacted requiring chain restaurants to label the Na content of menu items. Five studies were identified that evaluated the impact of Na menu labelling on Na content of menu items offered by restaurants or purchased by consumers in the USA. The studies had mixed results: two studies showed a statistically significant association between Na menu labelling and reduced Na content of menu items; three showed no effects. Conclusion: Data suggest that Na menu labelling may reduce Na in restaurant menu items, but further rigorous research evaluating Na menu labelling effects on Na content of menu items, as well as on the Na content in menu items purchased by consumers, is needed.

scholarly journals School Performance, Accountability, and Waiver Reforms: Evidence From Louisiana

2019 ◽  
Vol 41 (3) ◽  
pp. 316-349 ◽  
Author(s):  
Thomas S. Dee ◽  
Elise Dizon-Ross
Keyword(s):  
No Child Left Behind ◽  
School Performance ◽  
Technical Assistance ◽  
Local Level ◽  
Poor Quality ◽  
School Reforms ◽  
Performance Effects ◽  
State And Local ◽  
Differentiated Accountability ◽  
The Impact

States that receive federal waivers to the No Child Left Behind Act were required to implement reforms in designated “Focus Schools” that contribute to achievement gaps. We examine the performance effects of such “differentiated accountability” reforms in Louisiana. These Focus School reforms emphasized school-needs assessments and aligned technical assistance. These reforms may have also been uniquely high-powered because they were linked to a letter-based school-rating system. We examine the impact of these reforms in a sharp regression-discontinuity (RD) design. We find that, over each of 3 years, Louisiana’s Focus School reforms had no measurable impact on school performance. We discuss evidence that these findings reflect policy reform fatigue and poor quality of implementation at the state and local level.

scholarly journals An Overview of the Fiscal Decentralization in the Context of the State and Local Taxes in Ukraine

2021 ◽  
Vol 1 (516) ◽  
pp. 251-257
Author(s):  
T. V. Ponomarova ◽  
◽  
M. A. Komlieva ◽  
Keyword(s):  
Fiscal Decentralization ◽  
Local Level ◽  
State Level ◽  
The State ◽  
Local Taxes ◽  
Tax Revenues ◽  
State And Local ◽  
Legislative Changes ◽  
Decentralization Reform ◽  
The Impact

One of the key elements of the analysis of the efficiency of reforms at the State level is the effectiveness and a shift in quantitative indicators of the relevant statistical categories. In Ukraine, the period after 2014 is considered to be the time of legislative changes and reforms. Among them, according to experts and politicians, the most successful is the decentralization reform. Its implementation is based primarily on changes in the taxation system both at the national and local levels. Accordingly, the main indicator of achieving the goals of fiscal decentralization can be considered changes in the structure of tax redistribution between the local and the State budgets. This article provides an assessment of the level and dynamics of the main types of taxes as to their proportion between different levels of fiscal centralization. In the course of the research, a comparative analysis of rates and monetary measurement of both the national and local taxes and fees was carried out. The authors account tax revenues in a geographical context and during the last eight years, which allows assessing the impact of the reform on the amount of taxes collected, identifying the leading regions, as well as tracking the taxation trends. As a result of the research, it is found out that fiscal decentralization since the beginning of its implementation has been a significant factor in the growth of tax revenues in local budgets. Nevertheless, personal income tax prevails among fiscal fillers of budgets at the local level, so the problems of unemployment and lack of jobs in times of coronavirus crisis pose a challenge for the financial security of territorial communities. Further research on the topic is considered promising given the effectiveness of combining the benefits of fiscal decentralization with the relevant instruments of the State support to increase the local budget funds.

Sign in / Sign up

Export Citation Format

Share Document