000			01473nam a22001457a 4500
999			_c518016 _d518016
008			210810b ||||| |||| 00| 0 eng d
100			_aZhang, Pengiu and Hou, Yilin _928387
245			_aThe impact of tax and expenditure limitations on user fees and charges in local government finance: Evidence from new England
260			_aPublius: The Journal of Federalism
300			_a50(1), Winter, 2020: p.81-108
520			_aAmerican 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			_aPublius: The Journal of Federalism
906			_aLOCAL GOVERNMENT - FINANCE
942			_cAR