Intergovernmental grants and successful tax limitation referenda

UNCG Author/Contributor (non-UNCG co-authors, if there are any, appear on document)
Dennis P. Leyden, Associate Professor (Creator)
Institution
The University of North Carolina at Greensboro (UNCG )
Web Site: http://library.uncg.edu/

Abstract: Analyses of fiscal limitation referenda have typically ignored the role of institutional structure in referenda outcomes. This article demonstrates the importance of such structure through the investigation of intergovernmental grants in a model of federal tax rate determination. Tax limitation referenda are shown to depend upon both the use of tax rates as a grant disbursement criterion as well as the size of the proposed tax cut.

Additional Information

Publication
Public Choice, May 1988, 57(2):141-154.
Language: English
Date: 1988
Keywords
Private sector, Public sector, Tax policy, Government grants

Email this document to