Abstract

http://ssrn.com/abstract=2045663
 
 

Footnotes (28)



 


 



On Tax Increase Limitations: Part II — Evasion and Transcendence


David Gamage


University of California, Berkeley - Boalt Hall School of Law

Darien Shanske


University of California, Davis - School of Law

April 24, 2012

State Tax Notes, Vol. 64, No. 4, 2012

Abstract:     
In this essay, the second of a series, we continue our evaluation of state Tax Increase Limitations (TILs) – special rules that limit state legislatures’ ability to raise taxes, such as by requiring supermajority votes. We analyze two strategies whereby majority parties can evade TILs to the extent they so desire. We further argue that these strategies have some positive normative features. The strategies designed to evade TILs may ultimately lead toward a more effective means for controlling the size of state government than TILs themselves are able to provide.

Number of Pages in PDF File: 6

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

JEL Classification: E62

Accepted Paper Series


Download This Paper

Date posted: April 24, 2012  

Suggested Citation

Gamage, David and Shanske, Darien, On Tax Increase Limitations: Part II — Evasion and Transcendence (April 24, 2012). State Tax Notes, Vol. 64, No. 4, 2012. Available at SSRN: http://ssrn.com/abstract=2045663

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
Feedback to SSRN


Paper statistics
Abstract Views: 893
Downloads: 165
Download Rank: 105,471
Footnotes:  28

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo2 in 0.422 seconds