| 000 -LEADER |
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| fixed length control field |
01473nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210810b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Zhang, Pengiu and Hou, Yilin |
| 245 ## - TITLE STATEMENT |
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| Title |
The impact of tax and expenditure limitations on user fees and charges in local government finance: Evidence from new England |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Publius: The Journal of Federalism |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
50(1), Winter, 2020: p.81-108 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
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. – Reproduced |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Publius: The Journal of Federalism |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
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| Subject DIP |
LOCAL GOVERNMENT - FINANCE |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Articles |
