Tax And Expenditure Limits On Local Governments
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Tax And Expenditure Limits On Local Governments
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Author : Daniel R. Mullins
language : en
Publisher:
Release Date : 1995
Tax And Expenditure Limits On Local Governments written by Daniel R. Mullins and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Government spending policy categories.
Tax And Expenditure Limits On Local Governments
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Author :
language : en
Publisher:
Release Date : 1995
Tax And Expenditure Limits On Local Governments written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with categories.
Tax And Expenditure Limits On Local Governments
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Author :
language : en
Publisher:
Release Date : 1995
Tax And Expenditure Limits On Local Governments written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Government spending policy categories.
Tax And Expenditure Limits On Local Governments
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Author :
language : en
Publisher:
Release Date : 1995
Tax And Expenditure Limits On Local Governments written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Government spending policy categories.
Tax And Expenditure Limits On Local Governments
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Author : Daniel R. Mullins
language : en
Publisher:
Release Date : 1995
Tax And Expenditure Limits On Local Governments written by Daniel R. Mullins and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Government publications categories.
The Effect Of Tax And Expenditure Limits On State And Local Governments
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Author : Kim S. Rueben
language : en
Publisher:
Release Date : 1997
The Effect Of Tax And Expenditure Limits On State And Local Governments written by Kim S. Rueben and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with categories.
The Effects Of Tax And Expenditure Limitations On The Fiscal Decisions Of Municipal Governments
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Author : Wilson K. Rose
language : en
Publisher:
Release Date : 2017
The Effects Of Tax And Expenditure Limitations On The Fiscal Decisions Of Municipal Governments written by Wilson K. Rose and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Accounting categories.
This dissertation consists of four essays that introduce tax and expenditure limitations (TELs), examine their effectiveness, identify potential unintended impacts of the TELs, and discuss future beneficial research. TELs impose financial restrictions onto municipalities, however exceptions in these laws allow municipalities to exceed stated thresholds. This creates uncertainty regarding the effectiveness of these laws. This dissertation examines TEL efficacy, in addition to providing insights regarding unintended consequences of these laws. I utilize methodologies which account for the endogenous relationship between TEL enactment and fiscal policy. The first essay provides background regarding the types of tax and expenditure limitations, their intended effects, and how certain technical aspects of their enactment may allow for circumvention of the stated limits. In the second essay, I examine how municipal finances are affected by TELs. The main goals of TELs are to reduce the property tax burden of residents and reduce the size of government. I find evidence that property tax burden is reduced following implementation of TELs. However, I do not find strong evidence that expenditures are significantly reduced. Additionally, I do not find consistent evidence of reductions in expenditure growth. Essay three examines potential unintended consequences of TELs. I find there are potential consequences of these TELs beyond the two main goals of reduced property tax burden and government size reduction. One consequence is a reduced proportion of spending on productive services. In addition, I find evidence that municipalities may anticipate the enactment of the laws and react by increasing the proportion of service expenditures just before the law goes into effect. The negative implication of this anticipation is that accelerated expenditures, if sub optimally funded by debt, could be costly for the municipality in the long term. The final essay discusses future research that could provide insights regarding methods to help ensure that municipalities effectively implement financial policies under tax and expenditure limits. This essay posits that GAAP reporting standards and high quality audits may aid in limiting TEL limit circumvention. An exploratory examination of the association of GAAP standards and municipal financial decisions is performed.
Tax And Expenditure Limitations On Local Government
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Author : Robert Allan Carter
language : en
Publisher:
Release Date : 1981
Tax And Expenditure Limitations On Local Government written by Robert Allan Carter and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Local finance categories.
Revenue Structure And The Grassroots
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Author : Barbara Coyle McCabe
language : en
Publisher:
Release Date : 1997
Revenue Structure And The Grassroots written by Barbara Coyle McCabe and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Intergovernmental tax relations categories.
Tax And Expenditure Limitations
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Author : Jerome G. Rose
language : en
Publisher: Rutgers Univ Center for Urban
Release Date : 1982-01
Tax And Expenditure Limitations written by Jerome G. Rose and has been published by Rutgers Univ Center for Urban this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982-01 with Business & Economics categories.
Tax and Expenditure Limitations contains fourteen essays, most of which were based on papers presented at a symposium sponsored by the American Law Institute-American Bar Association (ALI-ABA). The symposium was organized and chaired by the late Donald Hagman, Professor of Law, U.C.L.A. School of Law. Professor Rose has assembled and edited the papers presented at that symposium and has added several others to provide a thorough analysis of the varied types of tax and expenditure limitations (TELs) adopted in the 1970s. New Jersey adopted its spending limitation, known as the "Cap" law, in 1976. Other states including California, Texas and Massachusetts, among others, followed suit in the next few years. Professor Rose has selected the programs of the above states for a comparative analysis of the effect of these laws on metropolitan growth, the delivery of government services, and the changed relationships among federal, state and local governments. Professor Hagman describes the California Propositions 13 and 4 in two essays. Professor Robert Freilich describes the effect of TELs on growth, housing and development mix. Professor Bruce Kramer analyzes the Texas TELs. Professor Ernest Reoch, Director of the Rutgers Bureau of Government Research, analyzes the effect of TELs on the New Jersey school budget. Other contributors include Professor Andrew Reschovsky, Betsy Strauss, George Peterson and Edith Netter, among others. Professor Rose has included three of his own essays in the collection. His introductory article provides an overview exploration of the programs and an analysis of some of the problems raised by them. His second article describes the New Jersey "Cap" law and the third article offers some speculations on the effect of the "Cap" law on land use in New Jersey.