000			01596nam a22001457a 4500
999			_c524783 _d524783
008			240117b ||||| |||| 00| 0 eng d
100			_aDecker, John W. _948119
245			_aAn (in)effective tax and expenditure limit (Tel): Why county governments do not utilize their maximum allotted property tax rate
260			_aPublic Administration: An international Quarterly
300			_a101(2), Jun, 2023: p. 376-390
520			_aTax and expenditure limits (TELs) are restrictions placed on governments limiting their ability to collect and spend revenue. Residents support these TELs, as they desire lower tax burdens and more government efficiency; yet, residents still desire the same level of public services. Property tax rate limits, a specific type of TEL, are placed upon local governments to limit their ability to collect revenue and expand authority. Rate limits were implemented on the assumption that governments would tax at their highest maximum possible rate, but this is not always the case. This article studies why some local governments choose not to utilize their maximum allotted property tax rate. Using an open systems governance approach, a panel data analysis was conducted using data from 67 Florida counties from 2008 to 2017. Results of the analysis show that the use of special districts and the age of the residential population have significant effects on property tax rate decisions. – Reproduced https://onlinelibrary.wiley.com/doi/10.1111/padm.12756
773			_aPublic Administration: An international Quarterly
906			_aTAXATION
942			_cAR