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Intergovernmental grants and successful tax limitation referenda

Dennis Leyden

Public Choice, 1988, vol. 57, issue 2, 154 pages

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. Copyright Kluwer Academic Publishers 1988

Date: 1988
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DOI: 10.1007/BF00052402

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