A critique on the effectiveness of tax-expenditure limitations

Bails, Dale
March 1982
Public Choice;1982, Vol. 38 Issue 2, p129
Academic Journal
The principal purpose of this study is to investigate the probable impact of tax and spending limitations on tax burdens and state expenditures. This is accomplished via a systematic evaluation of the alternative proposals associated with tax limitation legislation. In particular, this paper analyzes the linking of state public sector growth to inflation, limiting tax burdens to a percent of personal income, the inclusion of escape clauses in the enabling legislation and the evolution of these tax limitations into legalized minimums.


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