Property Tax Limits, Balanced Budget Rules, and Line-Item Vetoes: A Long-Run View

How Do Balanced Budget Rules Impact Fiscal Performance Based On Revenue Structure?: Evidence From U.S. States

“…A divided government is related to fiscal performance (Alt and Lowry 1994;Besley and Case 2003). In addition, gubernatorial term limits, line-item veto, and Supreme Court are important factors in controlling impacts on budgetary performance, such as deficit shocks and fiscal volatility (Besley and Case 1995;Dove 2017;Primo 2006). Finally, because Rose (2006) points out that the political business cycle affects budgetary performance, we also include election year as a control variable.…”

Analysis and cartographic presentation of factors impacting tax yield from the charge for the use of building ground

“…Property taxation systems have been studied in numerous scientific studies (Almy, 2001;Bahl, Martinez-Vazquez and Youngman, 2010;Bird and Slack, 2007;Cho, Roberts and Lambert, 2017;Dove, 2017;Haveman and Sexton, 2008;Hou, Ren and Zhang, 2015;Mirrlees et al, 2011;Salm, 2017;Slack and Bird, 2014). Internationally, many studies have been conducted on factors impacting the tax base and consequently the tax burden related to property taxation.…”

“…Sistemi obdavčitve nepremičnin so predmet številnih znanstvenih raziskav (Almy, 2001;Bahl, Martinez-Vazquez in Youngman, 2010;Bird in Slack, 2007;Cho, Roberts in Lambert, 2017;Dove, 2017;Haveman in Sexton, 2008;Hou, Ren in Zhang, 2015;Mirrlees et al, 2011;Salm, 2017;Slack in Bird, 2014). Izvedene so številne študije dejavnikov, ki vplivajo na davčno osnovo in posledično na davčno breme pri obdavčitvi nepremičnin.…”