Abstract

http://ssrn.com/abstract=1974886
 


 



On Tax Increase Limitations: Part I - A Costly Incoherence


David Gamage


University of California, Berkeley - Boalt Hall School of Law

Darien Shanske


University of California, Davis - School of Law

December 19, 2011

State Tax Notes, Vol. 62, No. 12, 2011

Abstract:     
In this essay, the first of a series, we explore the theoretical implications of one particular type of fiscal limitation on state legislatures - namely, special rules limiting tax increases. In this first essay we will explore the analytic soundness of these tax increase limitations (TILs). In future essays in this series we will analyze some of the consequences of TILs and in particular how they can be 'evaded.' We will argue over the course of this series of essays that because there is no meaningful content to the term 'tax increase' as it is used in TILs, legislative majorities that wish to do so can readily circumvent TILs. We will then propose alternatives to TILs to better promote fiscal management at the state and local levels.

Number of Pages in PDF File: 5

Keywords: tax increase, tax, balanced budget, tax expenditure, state and local tax. budget, fiscal policy

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Date posted: December 21, 2011  

Suggested Citation

Gamage, David and Shanske, Darien, On Tax Increase Limitations: Part I - A Costly Incoherence (December 19, 2011). State Tax Notes, Vol. 62, No. 12, 2011. Available at SSRN: http://ssrn.com/abstract=1974886

Contact Information

David Gamage (Contact Author)
University of California, Berkeley - Boalt Hall School of Law ( email )
215 Boalt Hall
Berkeley, CA 94720-7200
United States
Darien Shanske
University of California, Davis - School of Law ( email )
400 Mrak Hall Dr
Davis, CA 95616-5201
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