Impact of tax and expenditure limitations on local government savings

Sharon N. Kioko

doi:10.1007/978-3-319-15186-1_8

Impact of tax and expenditure limitations on local government savings

Sharon N. Kioko

Department of Public Administration

Research output: Chapter in Book/Entry/Poem › Chapter

5 Scopus citations

Abstract

Local governments serve a pivotal role in the delivery of public services. However, since the late 1970s, their ability to deliver essential public services has been curtailed by widespread adoption of limits on taxing and/or spending authority. Studies show these limits fundamentally altered the fiscal landscape of municipal governments. Using data on county governments for the period 1970–2004, this analysis shows TELs had a negative impact on unrestricted cash reserves. This has wide-ranging implications on fiscal performance including the government’s ability to cope with negative revenue and expenditure shocks and their ability to retain resources for strategic purposes.

Original language	English (US)
Title of host publication	Local Government Budget Stabilization
Subtitle of host publication	Explorations and Evidence
Publisher	Springer International Publishing
Pages	141-170
Number of pages	30
ISBN (Electronic)	9783319151861
ISBN (Print)	9783319151854
DOIs	https://doi.org/10.1007/978-3-319-15186-1_8
State	Published - Jan 1 2015

ASJC Scopus subject areas

General Social Sciences

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10.1007/978-3-319-15186-1_8

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Impact of tax and expenditure limitations on local government savings

Abstract

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