State Tax and Expenditure Limitations, Business Climate, and Economic Performance

被引：20

作者：

Stallmann, Judith ^{[1
]}

Deller, Steven ^{[1
]}

机构：

[1] Univ Missouri, Agr & Appl Econ & Publ Affairs, 231 Gentry Hall, Columbia, MO 65211 USA

来源：

PUBLIC BUDGETING AND FINANCE | 2011年 / 31卷 / 04期

关键词：

D O I：

10.1111/j.1540-5850.2011.00995.x

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

The influence of state-level tax and expenditure limitations on economic performance within the framework of the state's business climate is examined using a family of parametric and nonparametric tests of subsample equivalency. An index of tax and expenditure limitation strength or restrictiveness developed by Poulson is used to test for patterns in 84 separate measures of economic performance, business vitality, and development capacity. In general, we find no evidence that tax and expenditure limitations are associated with higher levels of economic performance or business climate. There is limited evidence that tax and expenditure limitations are associated with a poorer business climate and lower economic performance in some cases.

引用

页码：109 / 135

页数：27

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