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The Effectiveness of Tax‐Expenditure Limitations: A Re‐evaluation

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  • Dale G. Bails

Abstract

. A 1982 study of the efficacy and impact of tax and expenditure limitations (TEL) is updated. Utilizing various statistical comparisons, growth in expenditures and revenues in states with TELs is compared to growth in states without a TEL in place. This comparison matches growth in the pre tax revolt years with growth in the post revolt years. In all cases the statistical tests show that the existence of a TEL has had virtually no impact on the growth of statewide expenditures or revenues. Additionally, while aggregate state expenditures and revenues exhibited some decline during the tax revolt years, this decline was short‐lived and has since been reversed. Thus, the primary implication is that TELs as presently construed are an ineffective means of limiting growth in state budgets

Suggested Citation

  • Dale G. Bails, 1990. "The Effectiveness of Tax‐Expenditure Limitations: A Re‐evaluation," American Journal of Economics and Sociology, Wiley Blackwell, vol. 49(2), pages 223-238, April.
    • Handle: RePEc:bla:ajecsc:v:49:y:1990:i:2:p:223-238
    DOI: 10.1111/j.1536-7150.1990.tb02274.x
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    Cited by:

    1. Heiko T. Burret & Lars P. Feld, 2014. "A Note on Budget Rules and Fiscal Federalism," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(01), pages 03-11, April.
    2. David M. Primo, 2010. "The Effect of Initiatives on Local Government Spending," Journal of Theoretical Politics, , vol. 22(1), pages 6-25, January.
    3. McCloud, Nadine & Delgado, Michael S. & Holmes, Chanit'a, 2018. "Does a stronger system of law and order constrain the effects of foreign direct investment on government size?," European Journal of Political Economy, Elsevier, vol. 55(C), pages 258-283.

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