The control of municipal budgets : toward the effective design of tax and expenditure limitations
著者
書誌事項
The control of municipal budgets : toward the effective design of tax and expenditure limitations
Quorum Books, 1987
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注記
Bibliography: p. [157]-166
Includes index
内容説明・目次
内容説明
The first comprehensive analysis of the design and effects of tax and expenditure limitations (TELs), The Control of Municipal Budgetsshows how limitation measures have worked and offers practical guidelines for analyzing and designing such programs under current economic and political conditions. Looking first at the characteristics of different types of TELs, Merriman discusses the various ways in which limitations may be imposed. He next reviews the history and current status of TELs, beginning with control efforts imposed more than a century ago, and comments on the long-range consequences of such measures. He examines conventional government budgeting models (those not governed by TELs) and then develops a model for government behavior under a TEL that will enable decisionmakers and analysts to understand how the effects of a TEL are related to its design. In an analysis of New Jersey's Cap Law, the author applies the analytical model to a concrete instance and presents new evidence on specific effects of TEL programs.
目次
What Are Tax and Expenditure Limitations? The History and Current Status of Tax and Expenditure Limitations Government Budgeting in the Absence of TELs A Theoretical Examination of Government Behavior Under a TEL An Empirical Study of New Jersey's Cap Law Summary, Conclusions and Caveats Bibliography Index
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