Tax and Expenditure Limitations and Special District Formation

Tax and Expenditure Limitations and Special District Formation PDF Author: Agustin Leon-Moreta
Publisher:
ISBN:
Category :
Languages : en
Pages : 40

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Book Description
This paper empirically examines the formation of special districts in the United States. It investigates, in particular, the adoption of tax and expenditure limitations (TELs) on local governments to determine how the have motivated special district formation. The paper extends the research agenda by reporting a longitudinal analysis for TELs and special district formation through the post-Proposition 13 tax revolt in the states. Theory from the literatures on special-purpose governments and, on TELs, guides the research - literatures interested in the impact of fiscal institutions on local government reorganization. Main findings are that adoption of one type of TEL - general limitations - is encouraging formation of special districts with taxing powers. Substantively, adoption of general limitations raises the number of taxing districts by approximately 13 percent. A flexible model for panel data, inclusive of fixed effects and time trends, turns out to be crucial for identifying estimates for the impact of TELs in special district formation.

Tax and Expenditure Limitations and Special District Formation

Tax and Expenditure Limitations and Special District Formation PDF Author: Agustin Leon-Moreta
Publisher:
ISBN:
Category :
Languages : en
Pages : 40

Get Book Here

Book Description
This paper empirically examines the formation of special districts in the United States. It investigates, in particular, the adoption of tax and expenditure limitations (TELs) on local governments to determine how the have motivated special district formation. The paper extends the research agenda by reporting a longitudinal analysis for TELs and special district formation through the post-Proposition 13 tax revolt in the states. Theory from the literatures on special-purpose governments and, on TELs, guides the research - literatures interested in the impact of fiscal institutions on local government reorganization. Main findings are that adoption of one type of TEL - general limitations - is encouraging formation of special districts with taxing powers. Substantively, adoption of general limitations raises the number of taxing districts by approximately 13 percent. A flexible model for panel data, inclusive of fixed effects and time trends, turns out to be crucial for identifying estimates for the impact of TELs in special district formation.

Tax and Expenditure Limits on Local Governments

Tax and Expenditure Limits on Local Governments PDF Author: Daniel R. Mullins
Publisher:
ISBN:
Category : Government spending policy
Languages : en
Pages : 84

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Book Description


The Problem of Special Districts in American Government

The Problem of Special Districts in American Government PDF Author: United States. Advisory Commission on Intergovernmental Relations
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 130

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Book Description


The Effects of Tax and Expenditure Limitations on Local School Districts and Education Finance

The Effects of Tax and Expenditure Limitations on Local School Districts and Education Finance PDF Author: David Clayton Powell
Publisher:
ISBN:
Category : Education
Languages : en
Pages : 570

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Book Description


Tax and Expenditure Limits on Local Governments

Tax and Expenditure Limits on Local Governments PDF Author:
Publisher:
ISBN:
Category : Government spending policy
Languages : en
Pages : 68

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Book Description


Local Budgeting

Local Budgeting PDF Author: Anwar Shah
Publisher: World Bank Publications
ISBN: 0821369466
Category : Business & Economics
Languages : en
Pages : 410

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Book Description
Local budgeting serves important functions that include setting priorities, planning, financial control over inputs, management of operations and accountability to citizens. These objectives give rise to technical and policy issues that require open discussion and debate. The format of the budget document can facilitate this debate. This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration at the local level. Topics covered include fiscal administration, forecasting, fiscal discipline, fiscal transparency, integrity of revenue administration, budget formats, and processes including performance budgeting, and capital budgeting.

Water Code

Water Code PDF Author: Texas
Publisher:
ISBN:
Category : Water
Languages : en
Pages : 548

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Book Description


Imperfect Union

Imperfect Union PDF Author: Christopher R. Berry
Publisher: Cambridge University Press
ISBN: 0521764734
Category : Business & Economics
Languages : en
Pages : 273

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Book Description
Special purpose jurisdictions, such as school districts, water districts, and transit authorities, constitute the most common form of local government in the United States today. This book offers the first political theory of special purpose jurisdictions and provides extensive empirical analyses of the politics and finances of these often overlooked but increasingly influential governments.

The Oxford Handbook of State and Local Government

The Oxford Handbook of State and Local Government PDF Author: Donald P. Haider-Markel
Publisher: OUP Oxford
ISBN: 0191611956
Category : Political Science
Languages : en
Pages : 977

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Book Description
The Oxford Handbook of State and Local Government is an historic undertaking. It contains a wide range of essays that define the important questions in the field, evaluate where we are in answering them, and set the direction and terms of discourse for future work. The Handbook will have a substantial influence in defining the field for years to come. The chapters critically assess both the key works of state and local politics literature and the ways in which the sub-field has developed. It covers the main areas of study in subnational politics by exploring the central contributions to the comparative study of institutions, behavior, and policy in the American context. Each chapter outlines an agenda for future research.

A Good Tax

A Good Tax PDF Author: Joan Youngman
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260

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Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.