TITLE

A critique on the effectiveness of tax-expenditure limitations

AUTHOR(S)
Bails, Dale
PUB. DATE
March 1982
SOURCE
Public Choice;1982, Vol. 38 Issue 2, p129
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
17163905

 

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