Fiscal Limitations on Local Choice: The Imposition and Effects of Local Government Tax and Expenditure Limitations

2013 ◽  
Author(s):  
Daniel R Mullins
Keyword(s):  
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.

Tax and Expenditure Limitations and State Credit Ratings

2012 ◽  
Vol 40 (5) ◽  
pp. 643-669 ◽  
Author(s):  
Judith I. Stallmann ◽  
Steven Deller ◽  
Lindsay Amiel ◽  
Craig Maher
Keyword(s):  
Credit Ratings ◽  
Tax And Expenditure Limitations ◽  
Expenditure Limitations
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