"Municipally Imposed Tax & Expenditure Limits", Leah Brooks & Justin Phillips; Land Lines 21(2009), Lincoln Institute of Land Pollicy; http://www.lincolninst.edu

The authors surveyed over 350 municipal governments in the United States to learn the extent and characteristics of locally imposed tax and expenditure limits (TELs). They found that one in eight survey respondents had imposed some form of TEL. Their research compared characteristics of the TELs imposed as well as the municipalities that imposed these restrictions on themselves.

The authors conclude there is strong support in many areas for restricting the budgetary powers of local governments above and beyond the restrictions imposed by state governments, and the property tax, in particular, remains unpopular. They also found evidence consistent with the hypothesis that voters may adopt a local TEL as a way to insure themselves against future tax increases. The key ways in which TEL adopting cities differ from the nonadopting cities are less wealth, more likely to be home rule cities, and more likely to to be in metro areas with fewer cities.

The article can be downloaded from the Lincoln Institute website after registration:

http://www.lincolninst.edu/pubs/PubDetail.aspx?pubid=1580

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