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- Title
The unintended impact of tax and expenditure limitations on the use of special districts: the politics of circumvention.
- Authors
Zhang, Pengju
- Abstract
The increasing trend of special districts deserves more attention as it raises concerns on the efficiency and accountability of the fragmented local governance system in America. This paper examines whether the rapid growth of special districts can be partially explained by the expansion of state-imposed tax and expenditure limitations (TELs) during the last several decades. Using panel data from 1972 to 2007, this paper finds that TELs produce unintended circumvention effects among local governments. Specifically, the results reveal TELs motivate local general-purpose governments to create new special districts as an institutional strategy to evade the fiscal constraints imposed by the state.
- Subjects
UNITED States; TAXATION; PUBLIC finance; SPECIAL districts; PUBLIC spending; FEDERAL government; LOCAL government
- Publication
Economics of Governance, 2018, Vol 19, Issue 1, p21
- ISSN
1435-6104
- Publication type
Article
- DOI
10.1007/s10101-017-0198-4