Does the Restrictiveness of State Tax and Expenditure Limitations Affect State Revenues and Expenditures?

被引：15

作者：

Amiel, Lindsay ^{[1
]}

Deller, Steven ^{[1
]}

Stallmann, Judith ^{[2
,3
]}

Maher, Craig ^{[4
]}

机构：

[1] Univ Wisconsin Madison, Dept Agr & Appl Econ, 515 Taylor Hall, Madison, WI 53706 USA

[2] Univ Missouri, Dept Agr & Appl Econ, Columbia, MO USA

[3] Univ Missouri, Dept Publ Affairs, Columbia, MO USA

[4] Northern Illinois Univ, Div Publ Adm, De Kalb, IL 60115 USA

来源：

INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION | 2014年 / 37卷 / 04期

关键词：

tax and expenditure limits; state government expenditures; dynamic GMM;

D O I：

10.1080/01900692.2013.812113

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

This paper examines the impact of tax and expenditure limitations (TELs) on state governments. We examine how TELs are represented in empirical modeling. We compare and contrast an index of state-level TEL restrictiveness to a simple dummy variable approach. We use a panel of data for the 50 U.S. states to capture changes in state TELs and a generalized method of moments (GMM) dynamic panel estimator. We find that results vary across the two methods of capturing the presence of TELs, suggesting that simple dummy variables are not sufficient to capture the heterogeneity of TELs across states and over time.

引用

页码：237 / 248

页数：12

共 50 条

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