Impact of tax and expenditure limitations on local government savings

Sharon N. Kioko

Research output: Chapter in Book/Entry/PoemChapter

5 Scopus citations


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 languageEnglish (US)
Title of host publicationLocal Government Budget Stabilization
Subtitle of host publicationExplorations and Evidence
PublisherSpringer International Publishing
Number of pages30
ISBN (Electronic)9783319151861
ISBN (Print)9783319151854
StatePublished - Jan 1 2015

ASJC Scopus subject areas

  • General Social Sciences


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