| 来源类型 | Working Paper |
| 规范类型 | 论文 |
| State tax and expenditure limitations and supermajority requirements: New and updated data | |
| Cody Kallen | |
| 发表日期 | 2017-09-08 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | Abstract This paper presents original primary-source research on state-level tax and expenditure limitations and supermajority requirements to raise taxes. I refine and update the tax and expenditure limitation (TEL) index in Amiel, Deller and Stallman (2009), which covered the period from 1969 through 2005, to extend through 2015. I describe the TEL history for each state, explain the specific details of each TEL, provide references to the text of the provisions and the measures that created them, and present the scoring details. The details in this paper are sufficiently extensive to enable interested users to design and apply alternative scoring metrics. I also develop a new measure of the supermajority vote requirements for raising taxes and present similar details for those provisions. Read the full PDF here. |
| 主题 | Economics |
| 标签 | State taxes ; Tax reform |
| URL | https://www.aei.org/research-products/working-paper/state-tax-and-expenditure-limitations-and-supermajority-requirements-new-and-updated-data/ |
| 来源智库 | American Enterprise Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/207369 |
| 推荐引用方式 GB/T 7714 | Cody Kallen. State tax and expenditure limitations and supermajority requirements: New and updated data. 2017. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| Kallen-WP-Sept-2017.（458KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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