Are Tax and Expenditure Limits (TELs) Effective in Constraining Government Budgets? A Meta-Analysis

IF 2.2 3区管理学 Q2 PUBLIC ADMINISTRATION Public Performance & Management Review Pub Date : 2023-04-10 DOI:10.1080/15309576.2023.2196970

Zhenghui Guan, Jun Peng, Qiushi Wang

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Abstract

Abstract Tax and expenditure limits (TELs) are an important fiscal institution for policymakers to restrain government taxing and spending. However, traditional theories have proposed different hypotheses about the effectiveness of TELs, and empirical studies have not been able to reach a consistent conclusion. In this article, we employ a meta-analysis to synthesize existing empirical evidence and explore why different studies find different results on the effect of TELs on state and local budgets. Our meta-analysis results show that TELs are associated with small but significant decreases in both state and local revenue and expenditure. The findings from a subsequent meta-regression analysis add to the TEL literature by showing that the design features of TELs, types of revenue, and level of government can all contribute to the observed variations in the effect of TELs on state and local budgets. The conclusion of this study sheds light on the long-standing debate over the impact of TELs and suggests useful ways for policymakers to improve their TEL designs and policies.

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税收和支出限制是否有效约束政府预算?一个荟萃分析

税收和支出限额是政策制定者约束政府税收和支出的重要财政制度。然而，传统理论对电信服务的有效性提出了不同的假设，实证研究也未能得出一致的结论。在本文中，我们采用荟萃分析来综合现有的经验证据，并探讨为什么不同的研究在tel对州和地方预算的影响方面得出了不同的结果。我们的荟萃分析结果表明，tel与州和地方收入和支出的小幅但显著的减少有关。随后的元回归分析的结果通过显示电信的设计特征，收入类型和政府级别都可以促成观察到的电信对州和地方预算影响的变化，从而增加了电信文献。本研究的结论揭示了长期以来关于电信影响的争论，并为政策制定者提供了改进其电信设计和政策的有用方法。

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来源期刊

Public Performance & Management Review PUBLIC ADMINISTRATION-

CiteScore

5.50

自引率

16.10%

发文量

期刊介绍： Public Performance & Management Review (PPMR) is a leading peer-reviewed academic journal that addresses a broad array of influential factors on the performance of public and nonprofit organizations. Its objectives are to: Advance theories on public governance, public management, and public performance; Facilitate the development of innovative techniques and to encourage a wider application of those already established; Stimulate research and critical thinking about the relationship between public and private management theories; Present integrated analyses of theories, concepts, strategies, and techniques dealing with performance, measurement, and related questions of organizational efficacy; and Provide a forum for practitioner-academic exchange. Continuing themes include, but are not limited to: managing for results, measuring and evaluating performance, designing accountability systems, improving budget strategies, managing human resources, building partnerships, facilitating citizen participation, applying new technologies, and improving public sector services and outcomes. Published since 1975, Public Performance & Management Review is a highly respected journal, receiving international ranking. Scholars and practitioners recognize it as a leading journal in the field of public administration.