The impact of the tax revolt era state fiscal caps

A research update

Tyson King-Meadows, David Lynn Lowery

Research output: Contribution to journalArticle

12 Citations (Scopus)

Abstract

Fiscal caps, the most common form of fiscal limit adopted during the tax revolt era, are again on the agendas of state government. In this article, we evaluate the claims made by cap supporters and opponents by examining the impacts of caps adopted during the tax revolt. Updating Lowery and Cox’s (1990) analysis of the impact of state fiscal caps through 1991 using a comparative state, interrupted time-series design, we find some evidence—albeit very weak—that fiscal caps may have modestly reduced the size of government and no evidence that they have been evaded through budget end-runs.

Original languageEnglish (US)
Pages (from-to)102-112
Number of pages11
JournalPublic Budgeting and Finance
Volume16
Issue number1
DOIs
StatePublished - Jan 1 1996

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revolt
taxes
time series
budget
evidence
Tax
Fiscal

All Science Journal Classification (ASJC) codes

  • Finance
  • Economics and Econometrics
  • Public Administration

Cite this

King-Meadows, Tyson ; Lowery, David Lynn. / The impact of the tax revolt era state fiscal caps : A research update. In: Public Budgeting and Finance. 1996 ; Vol. 16, No. 1. pp. 102-112.
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The impact of the tax revolt era state fiscal caps : A research update. / King-Meadows, Tyson; Lowery, David Lynn.

In: Public Budgeting and Finance, Vol. 16, No. 1, 01.01.1996, p. 102-112.

Research output: Contribution to journalArticle

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