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Leviathan or Flypaper: Examining the Fungibility of Earmarked Local Sales Taxes for Transportation

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  • Whitney B. Afonso

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  • Whitney B. Afonso, 2015. "Leviathan or Flypaper: Examining the Fungibility of Earmarked Local Sales Taxes for Transportation," Public Budgeting & Finance, Wiley Blackwell, vol. 35(3), pages 1-23, September.
    • Handle: RePEc:bla:pbudge:v:35:y:2015:i:3:p:1-23
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    File URL: http://hdl.handle.net/10.1111/pbaf.12072
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    References listed on IDEAS

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    1. Richard F. Dye & Therese J. McGuire, 1992. "The Effect of Earmarked Revenues On the Level and Composition of Expenditures," Public Finance Review, , vol. 20(4), pages 543-556, October.
    2. Taylor, Brian D., 1995. "Public Perceptions, Fiscal Realities, and Freeway Planning: The California Case," University of California Transportation Center, Working Papers qt51m2v0vz, University of California Transportation Center.
    3. DaeJin Kim & Sang Seok Bae & Robert J. Eger III, 2009. "Is Local Discretionary Sales Tax Adopted to Counteract Fiscal Stress?," Economic Development Quarterly, , vol. 23(2), pages 150-166, May.
    4. Crabbe, Amber E. & Hiatt, Rachel & Poliwka, Susan D. & Wachs, Martin, 2005. "Local Transportation Sales Taxes: California's Experiment in Transportation Finance," University of California Transportation Center, Working Papers qt1jg9w662, University of California Transportation Center.
    5. Calvin Blackwell & John C. Crotts & Stephen W. Litvin & Alan K. Styles, 2006. "Local Government Compliance with Earmarked Tax Regulation," Public Finance Review, , vol. 34(2), pages 212-228, March.
    6. Goldman, Todd & Wachs, Martin, 2003. "A Quiet Revolution in Transportation Finance: The Rise of Local Option Transportation Taxes," University of California Transportation Center, Working Papers qt2gp4m4xq, University of California Transportation Center.
    7. James M. Buchanan, 1963. "The Economics of Earmarked Taxes," Journal of Political Economy, University of Chicago Press, vol. 71(5), pages 457-457.
    8. Whitney Afonso, 2013. "Coping With the Great Recession: Theory and Practice for County Governments," International Journal of Public Administration, Taylor & Francis Journals, vol. 36(11), pages 768-779.
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    Cited by:

    1. James Alm & Trey Dronyk‐Trosper, 2021. "What drives road infrastructure spending?," Public Budgeting & Finance, Wiley Blackwell, vol. 41(4), pages 20-49, December.
    2. Jongmin Shon, 2022. "Does Competition Tame the Leviathan? A Case of Earmarked Spending for Transportation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 241(2), pages 59-78, June.

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