Are Tax and Expenditure Limits (TELs) Effective in Constraining Government Budgets? A Meta-Analysis

References

• Abrams, B. A., & Dougan, W. R. (1986). The effects of constitutional restraints on government spending. Public Choice, 49(2), 101–116. https://doi.org/10.1007/BF00181033
   Web of Science ®Google Scholar
• Advisory Commission on Intergovernmental Relations (ACIR). (1962). Measures of state and local fiscal capacity and tax effort. ACIR. Retrieved March 25, 2023, from https://library.unt.edu/gpo/acir/Reports/information/M-16.pdf
   Google Scholar
• Advisory Commission on Intergovernmental Relations (ACIR). (1977). State Limitations on Local Taxes and Expenditures. ACIR. Retrieved March 25, 2023, from https://library.unt.edu/gpo/acir/Reports/policy/A-64.pdf
   Google Scholar
• Advisory Commission on Intergovernmental Relations (ACIR). (1986). Significant Features of Fiscal Federalism, 1985–1986 Edition. Washington, DC: Government Printing Office. Retrieved March 25, 2023, from https://library.unt.edu/gpo/acir/SFFF/SFFF-1985-1986.pdf
   Google Scholar
• Advisory Commission on Intergovernmental Relations (ACIR). (1995). Tax and expenditure limits on local governments. ACIR. Retrieved March 25, 2023, from https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Alabama/2006/ACIR_Tax_and_Expenditure_Limits_on_Local_Governments_M-194_1995.pdf
   Google Scholar
• Aldag, A. M., Warner, M. E., & Kim, Y. (2019). Leviathan or public steward? Evidence on local government taxing behavior from New York state. Publius: The Journal of Federalism, 49(4), 671–693. https://doi.org/10.1093/publius/pjy035
   Web of Science ®Google Scholar
• Amiel, L., Deller, S., Stallmann, J. (2009). The construction of a tax and expenditure limitation index for the U.S. Department of Agricultural and Applied Economics Staff Paper No. 536. University of Wisconsin-Madison. Retrieved March 25, 2023, from https://ageconsearch.umn.edu/record/92231
   Google Scholar
• Amiel, L., Deller, S., & Stallmann, J. (2012). Economic growth and tax and expenditure limitations. Review of Regional Studies, 42(3), 185–206. https://doi.org/10.52324/001c.8099
   Google Scholar
• Amiel, L., Deller, S., Stallmann, J., & Maher, C. (2014). Does the restrictiveness of state tax and expenditure limitations affect state revenues and expenditures? International Journal of Public Administration, 37(4), 237–248. https://doi.org/10.1080/01900692.2013.812113
   Google Scholar
• Bae, S., & Gais, T. L. (2007). The effects of state-level tax and expenditure limitations (TELs): State and local revenues and expenditures. Nelson A. Rockefeller Institute of Government.
   Google Scholar
• Bae, S., & Jung, C. (2011). The effects of tax and expenditure limitation (TEL) stringency on the level of state expenditure and revenue. International Review of Administrative Sciences, 77(4), 647–669. https://doi.org/10.1177/0020852310390280
   Web of Science ®Google Scholar
• Bails, D., & Tieslau, M. (2000). The impact of fiscal constitutions on state and local expenditures. Cato Journal, 20(2), 255–277.
   Google Scholar
• Bails, D. G. (1990). The effectiveness of tax-expenditure limitations: A re-evaluation: in 19 states they resulted in virtually no success in limiting growth in their budgets. American Journal of Economics and Sociology, 49(2), 223–238. https://doi.org/10.1111/j.1536-7150.1990
   Web of Science ®Google Scholar
• Ballal, S., & Rubenstein, R. (2009). The effect of tax and expenditure limitations on public education resources: a meta-regression analysis. Public Finance Review, 37(6), 665–685. https://doi.org/10.1177/1091142109345265
   Google Scholar
• Blankenau, W. F., & Skidmore, M. L. (2004). School Finance Litigation, Tax and Expenditure Limitations, and Education Spending. Contemporary Economic Policy, 22(1), 127–143. 10.1093/cep/byh010
   Web of Science ®Google Scholar
• Borenstein, M., Hedges, L. V., Higgins, J. P. T., & Rothstein, H. R. (2010). A basic introduction to fixed-effect and random-effects models for meta-analysis. Research Synthesis Methods, 1(2), 97–111. https://doi.org/10.1002/jrsm.12
   PubMed Web of Science ®Google Scholar
• Bradbury, K. L., Mayer, C. J., & Case, K. E. (2001). Property tax limits, local fiscal behavior, and property values: evidence from Massachusetts under Proposition 2½. Journal of Public Economics, 80(2), 287–311. https://doi.org/10.1016/S0047-2727(00)00081-5
   Web of Science ®Google Scholar
• Brennan, G. R., & Buchanan, J. M. (1980). The power to tax: analytical foundations of a fiscal constitution. Cambridge University Press.
   Google Scholar
• Brooks, L., Halberstam, Y., & Phillips, J. (2016). Spending within limits: Evidence from municipal fiscal restraints. National Tax Journal, 69(2), 315–351. https://doi.org/10.17310/ntj.2016.2.03
   Web of Science ®Google Scholar
• Brueckner, J. K. (1982). A test for allocative efficiency in the local public sector. Journal of Public Economics, 19(3), 311–331. https://doi.org/10.1016/0047-2727(82)90059-7
   Web of Science ®Google Scholar
• Chapman, J., & Gorina, E. (2012). Effects of the form of government and property tax limits on local finance in the context of revenue and expenditure simultaneity. Public Budgeting & Finance, 32(4), 19–45. https://doi.org/10.1111/j.1540-5850.2012.01022.x
   Google Scholar
• Cox, J., & Lowery, D. (1990). The impact of the tax revolt era state fiscal caps. Social Science Quarterly, 71(3), 492–509.
   Web of Science ®Google Scholar
• Dove, J. A. (2017). Property tax limits, balanced budget rules, and line-item vetoes: a long-run view. Eastern Economic Journal, 43(2), 288–317. https://doi.org/10.1057/s41302-016-0001-1
   Google Scholar
• Dye, R. F., & McGuire, T. J. (1997). The effect of property tax limitation measures on local government fiscal behavior. Journal of Public Economics, 66(3), 469–487. https://doi.org/10.1016/S0047-2727(97)00047-9
   Web of Science ®Google Scholar
• Dye, R. F., McGuire, T. J., & McMillen, D. P. (2005). Are property tax limitations more binding over time? National Tax Journal, 58(2), 215–225. https://doi.org/10.17310/ntj.2005.2.03
   Web of Science ®Google Scholar
• Elder, H. W. (1992). Exploring the tax revolt: An analysis of the effects of state tax and expenditure limitation laws. Public Finance Quarterly, 20(1), 47–63. https://doi.org/10.1177/109114219202000103
   Google Scholar
• Ermasova, N. & Kulik, J. M. (2018). The effects of tax and expenditure limitation (TEL) stringency on the level of state expenditures in the United States. Review of Public Administration and Management, 6(1). https://doi.org/10.4172/2315-7844.1000236
   Google Scholar
• Joyce, P. G., & Mullins, D. R. (1991). The changing fiscal structure of the state and local public sector: The impact of tax and expenditure limitations. Public Administration Review, 51(3), 240–253. https://doi.org/10.2307/976948
   Web of Science ®Google Scholar
• King-Meadows, T., & Lowery, D. (1996). The impact of the tax revolt era state fiscal caps: a research update. Public Budgeting Finance, 16(1), 102–112. https://doi.org/10.1111/1540-5850.01062
   Google Scholar
• Kioko, S. N., & Martell, C. R. (2012). Impact of state-level tax and expenditure limits (TELs) on government revenues and aid to local governments. Public Finance Review, 40(6), 736–766. https://doi.org/10.1177/1091142112438460
   Google Scholar
• Kioko, S. N. (2011). Structure of state-level tax and expenditure limits. Public Budgeting & Finance, 31(2), 43–78. https://doi.org/10.1111/j.1540-5850.2011.00979.x
   Google Scholar
• Kousser, T., McCubbins, M. D., & Moule, E. (2008). For whom the TEL tolls: Can state tax and expenditure limits effectively reduce spending? State Politics & Policy Quarterly, 8(4), 331–361. https://doi.org/10.1177/15324400080080040
   Web of Science ®Google Scholar
• Lowery, D. (1983). Limitations on taxing and spending powers: An assessment of their effectiveness. Social Science Quarterly, 64(2), 247–263.
   Web of Science ®Google Scholar
• Maher, C. S., Deller, S. C., Stallmann, J. I., & Park, S. (2016). The impact of tax and expenditure limits on municipal credit ratings. The American Review of Public Administration, 46(5), 592–613. https://doi.org/10.1177/0275074016657180
   Web of Science ®Google Scholar
• Matsusaka, J. G. (1995). Fiscal effects of the voter initiative: Evidence from the last 30 Years. Journal of Political Economy, 103(3), 587–623. https://doi.org/10.1086/261996
   Web of Science ®Google Scholar
• McCubbins, M. D., & Moule, E. (2010). Making mountains of debt out of molehills: The pro-cyclical implications of tax and expenditure limitations. National Tax Journal, 63(3), 603–621. https://doi.org/10.17310/ntj.2010.3.09
   Web of Science ®Google Scholar
• Mitchell, M. (2010). TEL it like it is: do state tax and expenditure limits actually limit spending? George Mason University-Mercatus Center Working Paper No.10-71. http://dx.doi.org/10.2139/ssrn.1798865
   Google Scholar
• Moule, E. C. (2010). The General Equilibrium of Tax and Expenditure Limits. Doctoral Dissertation. San Diego: University of California.
   Google Scholar
• Mullins, D. R., & Joyce, P. J. (1996). Tax and expenditure limitations and state and local fiscal structure: An empirical assessment. Public Budgeting Finance, 16(1), 75–101. https://doi.org/10.1111/1540-5850.01061
   Google Scholar
• Mullins, D. R., & Wallin, B. A. (2004). Tax and expenditure limitations: Introduction and overview. Public Budgeting Finance, 24(4), 2–15. https://doi.org/10.1111/j.0275-1100.2004.00344.x
   Google Scholar
• New, M. J. (2010). US state tax and expenditure limitations: A comparative political analysis. State Politics & Policy Quarterly, 10(1), 25–50. https://doi.org/10.1177/153244001001000102
   Web of Science ®Google Scholar
• Poterba, J. M., & Rueben, K. S. (1999). Fiscal rules and state borrowing costs: Evidence from California and other states. Public Policy Institute of California.
   Google Scholar
• Poulson, B. W., & Kaplan, J. (1994). A rent-seeking model of TELs. Public Choice, 79(1–2), 117–134. https://doi.org/10.1007/BF01047922
   Web of Science ®Google Scholar
• Poulson, B. W. (2005). Grading the states’ tax and expenditure limits: A fiscal discipline report card. Americans for Prosperity Foundation.
   Google Scholar
• Preston, A. E., & Ichniowski, C. (1991). A national perspective on the nature and effects of the local property tax revolt, 1976-1986. National Tax Journal, 44(2), 123–145. 10.1086/NTJ41788887
   Web of Science ®Google Scholar
• Primo, D. M. (2006). Stop us before we spend again: institutional constraints on government spending. Economics and Politics, 18(3), 269–312. 10.1111/j.1468-0343.2006.00171.x
   Google Scholar
• Ringquist, E. J. (2013). Meta-analysis for public management and policy. Wiley.
   Google Scholar
• Rueben, K. S. (1997). The effect of tax and expenditure limitations on state and local governments [Doctoral dissertation]. Massachusetts Institute of Technology.
   Google Scholar
• Ryu, S., Cho, I. C., & Kim, J. (2021). Does the stringency of state tax and expenditure limitations discourage political manipulation in fiscal reserves? Public Administration Review, 81(3), 375–388. https://doi.org/10.1111/puar.13306
   Web of Science ®Google Scholar
• Seljan, E. C. (2014). The limits of tax and expenditure limits: TEL implementation as a principle-agent problem. Public Choice, 159(3–4), 485–501. https://doi.org/10.1007/s11127-013-0063-0
   Web of Science ®Google Scholar
• Shadbegian, R. J. (1996). Do tax and expenditure limitations affect the size and growth of state government? Contemporary Economic Policy, 14(1), 22–35. https://doi.org/10.1111/j.1465-7287.1996.tb00600.x
   Web of Science ®Google Scholar
• Shadbegian, R. J. (1998). Do tax and expenditure limitations affect local government budgets? Evidence from panel data. Public Finance Review, 26(2), 118–136. https://doi.org/10.1177/109114219802600202
   Web of Science ®Google Scholar
• Shadbegian, R. J. (1999). The effect of tax and expenditure limitations on the revenue structure of local government, 1962–87. National Tax Journal, 52(2), 221–237. https://doi.org/10.1086/NTJ41789391
   Web of Science ®Google Scholar
• Shon, J., & Chung, I. H. (2018). Unintended consequences of local sales tax: Capitalization of sales taxes into housing prices. Public Performance & Management Review, 41(1), 47–68. https://doi.org/10.1080/15309576.2017.1359191
   Web of Science ®Google Scholar
• Skidmore, M. (1999). Tax and expenditure limitations and the fiscal relationships between state and local Governments. Public Choice, 99(1/2), 77–102. https://doi.org/10.1023/A:1018311425276
   Web of Science ®Google Scholar
• Springer, J. D., Lusby, A. K., Leatherman, J. C., & Featherstone, A. M. (2009). An evaluation of alternative tax and expenditure limitation policies on Kansas local governments. Public Budgeting & Finance, 29(2), 48–70. https://doi.org/10.1111/j.1540-5850.2009.00928.x
   Google Scholar
• Stovold, E., Beecher, D., Foxlee, R., & Noel-Storr, A. (2014). Study flow diagram in Cochrane systematic review updates: An adapted PRISMA flow diagram. Systematic Reviews, 3(1), 54. https://doi.org/10.1186/2046-4053-3-54
   PubMedGoogle Scholar
• Sun, R. (2014). Reevaluating the effect of tax and expenditure limitations: An instrumental variable approach. Public Finance Review, 42(1), 92–116. https://doi.org/10.1177/1091142112459210
   Google Scholar
• Terrell, S. L. (1993). An Evaluation of the Long-term Impacts of Tax and Expenditure Limitation (TEL) Legislation on State Public Sector Size, 1976-1989. Doctoral Dissertation. South Bend: University of Notre Dame.
   Google Scholar
• Turner, R. M., Jackson, D., Wei, Y., Thompson, S. G., & Higgins, J. P. (2015). Predictive distribution for between-study heterogeneity and simple method for their application in Bayesian meta-analysis. Statistics in Medicine, 34(6), 984–998. https://doi.org/10.1002/sim.6381
   PubMed Web of Science ®Google Scholar
• Wang, S. (2018). Effects of state-imposed tax and expenditure limits on municipal revenue reliance: A new measure of TEL stringency with mixed methods. Publius: The Journal of Federalism, 48(2), 292–316. https://doi.org/10.1093/publius/pjx064
   Web of Science ®Google Scholar
• Wei, W., & Butler, J. S. (2021). State fiscal constraints and local responses: Evidence from the property tax limit overrides in Massachusetts. Public Administration Review, 81(3), 399–413. https://doi.org/10.1111/puar.13186
   Web of Science ®Google Scholar
• Wen, C., Xu, Y., Kim, Y., & Warner, M. E. (2020). Starving counties, squeezing cities: Tax and expenditure limits in the US. Journal of Economic Policy Reform, 23(2), 101–119. https://doi.org/10.1080/17487870.2018.1509711
   Web of Science ®Google Scholar
• Yu, J., Wei, W., & Butler, J. S. (2021). Fiscal transparency and government credit quality: Evidence from the US states. Public Performance & Management Review, 44(2), 378–403. https://doi.org/10.1080/15309576.2020.1807368
   Web of Science ®Google Scholar
• Zhang, P., & Hou, Y. (2020). The impact of tax and expenditure limitations on user fees and charges in local government finance: Evidence from New England. Publius: The Journal of Federalism, 50(1), 81–108. https://doi.org/10.1093/publius/pjz020
   Web of Science ®Google Scholar