Surveying the Effects of Limitations on Taxes and Expenditures: What Do/Don’t We Know

Judith I. Stallmann, Craig S. Maher, Steven C. Deller, Sungho Park


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.

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