Add to ORKGIn this essay, the second of a series, we continue our evaluation of state Tax Increase Limitations (TILs) – special rules that limit state legislatures’ ability to raise taxes, such as by requiring supermajority votes. We analyze two strategies whereby majority parties can evade TILs to the extent they so desire. We further argue that these strategies have some positive normative features. The strategies designed to evade TILs may ultimately lead toward a more effective means for controlling the size of state government than TILs themselves are able to provide
This paper focuses on citizens' ability to restrict the size and growth of state government through ...
States are facing a severe budget crisis as a result of the coronavirus pandemic. And with the feder...
We study the effects of California’s tax and expenditure limitations, especially Proposition 13. We ...
In this essay, the first of a series, we explore the theoretical implications of one particular type...
In this symposium essay, we explore the theoretical implications of one particular type of fiscal li...
This article attempts to answer the question of supermajority design. If alterations in the tax code...
This article reviews some federal and state constitutional law challenges to tax legislation in the ...
Proposals to limit the federal government’s authority to raise taxes have been made several times in...
In response to the tax limitation movement which received national attention with the passage of Cal...
As we explained in our prior essay, state governments are experiencing severe revenue needs because ...
Can voters stop state governments from spending at high rates through the enactment of tax and expen...
This essay evaluates the limits on the U.S. federal government’s powers to restrict the taxing power...
States and localities offer businesses an enormous amount of tax incentives to locate within their j...
The supermajority requirement undermines the constitutional principles of Article I and separation o...
This Article explores the limits of tax law and economics, attributing them to the unique complexity...
This paper focuses on citizens' ability to restrict the size and growth of state government through ...
States are facing a severe budget crisis as a result of the coronavirus pandemic. And with the feder...
We study the effects of California’s tax and expenditure limitations, especially Proposition 13. We ...
In this essay, the first of a series, we explore the theoretical implications of one particular type...
In this symposium essay, we explore the theoretical implications of one particular type of fiscal li...
This article attempts to answer the question of supermajority design. If alterations in the tax code...
This article reviews some federal and state constitutional law challenges to tax legislation in the ...
Proposals to limit the federal government’s authority to raise taxes have been made several times in...
In response to the tax limitation movement which received national attention with the passage of Cal...
As we explained in our prior essay, state governments are experiencing severe revenue needs because ...
Can voters stop state governments from spending at high rates through the enactment of tax and expen...
This essay evaluates the limits on the U.S. federal government’s powers to restrict the taxing power...
States and localities offer businesses an enormous amount of tax incentives to locate within their j...
The supermajority requirement undermines the constitutional principles of Article I and separation o...
This Article explores the limits of tax law and economics, attributing them to the unique complexity...
This paper focuses on citizens' ability to restrict the size and growth of state government through ...
States are facing a severe budget crisis as a result of the coronavirus pandemic. And with the feder...
We study the effects of California’s tax and expenditure limitations, especially Proposition 13. We ...