作者
Judith I Stallmann, Craig S Maher, Steven C Deller, Sungho Park
发表日期
2017/7/31
期刊
Journal of Public and Nonprofit Affairs
卷号
3
期号
2
页码范围
197-222
简介
The literature on tax and expenditure limitations (TELs) is extensive and continues to grow as the impact of these institutional constraints on fiscal and economic outcomes continues to develop. In this survey, we review the literature of both state- and local-level TELs in an attempt to provide an overview of their theoretical, operational, and empirical contexts. The study concludes with a discussion of future TEL research needs.
学术搜索中的文章
JI Stallmann, CS Maher, SC Deller, S Park - Journal of Public and Nonprofit Affairs, 2017