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Impact of tax and expenditure limits on local Government use of tax-supported debt Sharon N. Kioko and Pengju Zhang

By: Kioko, Sharon N .

Contributor(s): Zhang, Pengju .

Material type: Article

ArticlePublisher: 2019Subject(s): IMPUESTOS

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Online resources: Click here to access online In: Public Finance Review v. 47, n. 2, March 2019, p. 409-432Summary: This study seeks to broaden our understanding of the impact tax and expenditure limits (TELs) have had on local governments. We chose to focus on local government use of tax-supported debt as TELs are limits on the property tax base and related revenues, two essential components used to determine a government’s legal authority to issue tax-supported debt and its fiscal capacity to maintain long-term solvency. Using county-level data, our analysis finds TELs have a negative impact on local government use of tax-supported debt, especially if the government is subject to a limitation on assessed valuation or the property tax levy.

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Artículos	IEF	IEF	OP 581/2019/2-4 (Browse shelf)	https://journals.sagepub.com/doi/pdf/10.1177/1091142117723706	Available		OP 581/2019/2-4

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Previous	OP 581/2019/2-1 Integrating microsimulation models of tax policy into a DGE macroeconomic model	OP 581/2019/2-2 Relative tax rates proximity and cigarette tax noncompliance	OP 581/2019/2-3 Consumption taxes, income taxes and revenue sensitivity	OP 581/2019/2-4 Impact of tax and expenditure limits on local Government use of tax-supported debt	OP 581/2019/2-5 Equilibria and location choice in corporate tax regime	OP 581/2019/3 Public Finance Review	OP 581/2019/3-1 Growth effects of VAT evasion and enforcement	Next

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This study seeks to broaden our understanding of the impact tax and expenditure limits (TELs) have had on local governments. We chose to focus on local government use of tax-supported debt as TELs are limits on the property tax base and related revenues, two essential components used to determine a government’s legal authority to issue tax-supported debt and its fiscal capacity to maintain long-term solvency. Using county-level data, our analysis finds TELs have a negative impact on local government use of tax-supported debt, especially if the government is subject to a limitation on assessed valuation or the property tax levy.

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Impact of tax and expenditure limits on local Government use of tax-supported debt Sharon N. Kioko and Pengju Zhang

By: Kioko, Sharon N.

Contributor(s): Zhang, Pengju.

Browsing IEF Shelves Close shelf browser

By: Kioko, Sharon N .

Contributor(s): Zhang, Pengju .