{"id":"https://openalex.org/W1491511292","doi":"https://doi.org/10.1111/j.1540-5850.2012.01022.x","title":"Effects of the Form of Government and Property Tax Limits on Local Finance in the Context of Revenue and Expenditure Simultaneity","display_name":"Effects of the Form of Government and Property Tax Limits on Local Finance in the Context of Revenue and Expenditure Simultaneity","publication_year":2012,"publication_date":"2012-12-01","ids":{"openalex":"https://openalex.org/W1491511292","doi":"https://doi.org/10.1111/j.1540-5850.2012.01022.x","mag":"1491511292"},"language":"en","primary_location":{"id":"doi:10.1111/j.1540-5850.2012.01022.x","doi":"https://doi.org/10.1111/j.1540-5850.2012.01022.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1540-5850.2012.01022.x","pdf_url":null,"source":{"id":"https://openalex.org/S184729184","display_name":"Public Budgeting &amp Finance","issn_l":"0275-1100","issn":["0275-1100","1540-5850"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Budgeting & Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5054787369","display_name":"Jeffrey I. Chapman","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I55732556","display_name":"Arizona State University","ror":"https://ror.org/03efmqc40","country_code":"US","type":"education","lineage":["https://openalex.org/I55732556"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"JEFFREY CHAPMAN","raw_affiliation_strings":["Arizona State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Arizona State University","institution_ids":["https://openalex.org/I55732556"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5047512294","display_name":"Evgenia Gorina","orcid":"https://orcid.org/0000-0003-2499-5009","observed_orcids":["https://orcid.org/0000-0003-2499-5009"]},"institutions":[{"id":"https://openalex.org/I55732556","display_name":"Arizona State University","ror":"https://ror.org/03efmqc40","country_code":"US","type":"education","lineage":["https://openalex.org/I55732556"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"EVGENIA GORINA","raw_affiliation_strings":["Arizona State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Arizona State University","institution_ids":["https://openalex.org/I55732556"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I55732556"],"apc_list":{"value":3470,"currency":"USD","value_usd":3470},"apc_paid":null,"fwci":7.9699,"has_fulltext":false,"cited_by_count":47,"citation_normalized_percentile":{"value":0.96502033,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"32","issue":"4","first_page":"19","last_page":"45"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/property-tax-limits","display_name":"property tax limits","score":0.7829999923706055},{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.722000002861023},{"id":"https://openalex.org/keywords/local-government-revenue","display_name":"local government revenue","score":0.7739999890327454},{"id":"https://openalex.org/keywords/local-government-expenditure","display_name":"local government spending","score":0.8799999952316284},{"id":"https://openalex.org/keywords/form-of-government","display_name":"forms of government","score":0.75}],"concepts":[{"id":"https://openalex.org/C2777171531","wikidata":"https://www.wikidata.org/wiki/Q607695","display_name":"Property tax","level":3,"score":0.7615966796875},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6861086487770081},{"id":"https://openalex.org/C610760","wikidata":"https://www.wikidata.org/wiki/Q1340706","display_name":"Endogeneity","level":2,"score":0.6809666752815247},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6348369717597961},{"id":"https://openalex.org/C162144332","wikidata":"https://www.wikidata.org/wiki/Q1665305","display_name":"Instrumental variable","level":2,"score":0.6228845715522766},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5985241532325745},{"id":"https://openalex.org/C91317487","wikidata":"https://www.wikidata.org/wiki/Q1530412","display_name":"Simultaneity","level":2,"score":0.5367743968963623},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.5362685322761536},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.5286985635757446},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.48827362060546875},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.4864461421966553},{"id":"https://openalex.org/C193991484","wikidata":"https://www.wikidata.org/wiki/Q2509483","display_name":"Government revenue","level":3,"score":0.43335235118865967},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.37697136402130127},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.34683698415756226},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3250929117202759},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.21195662021636963},{"id":"https://openalex.org/C74650414","wikidata":"https://www.wikidata.org/wiki/Q11397","display_name":"Classical mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1540-5850.2012.01022.x","doi":"https://doi.org/10.1111/j.1540-5850.2012.01022.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1540-5850.2012.01022.x","pdf_url":null,"source":{"id":"https://openalex.org/S184729184","display_name":"Public Budgeting &amp Finance","issn_l":"0275-1100","issn":["0275-1100","1540-5850"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Budgeting & Finance","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.666700005531311,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":57,"referenced_works":["https://openalex.org/W98048071","https://openalex.org/W574561696","https://openalex.org/W583642292","https://openalex.org/W592538865","https://openalex.org/W1487085649","https://openalex.org/W1511692914","https://openalex.org/W1518677604","https://openalex.org/W1539014137","https://openalex.org/W1572383300","https://openalex.org/W1596722782","https://openalex.org/W1701279870","https://openalex.org/W1810304675","https://openalex.org/W1930448120","https://openalex.org/W1969701836","https://openalex.org/W1974091846","https://openalex.org/W1978042477","https://openalex.org/W1978892247","https://openalex.org/W1984220797","https://openalex.org/W1987844538","https://openalex.org/W2010062395","https://openalex.org/W2012032215","https://openalex.org/W2026747583","https://openalex.org/W2027785145","https://openalex.org/W2030344427","https://openalex.org/W2036000994","https://openalex.org/W2043285762","https://openalex.org/W2055857979","https://openalex.org/W2056475699","https://openalex.org/W2059579546","https://openalex.org/W2072075064","https://openalex.org/W2076586632","https://openalex.org/W2083938059","https://openalex.org/W2097164000","https://openalex.org/W2111039889","https://openalex.org/W2112688012","https://openalex.org/W2114204146","https://openalex.org/W2120342691","https://openalex.org/W2122350598","https://openalex.org/W2123444280","https://openalex.org/W2124357520","https://openalex.org/W2126801828","https://openalex.org/W2140866644","https://openalex.org/W2167691119","https://openalex.org/W2265536885","https://openalex.org/W2283773121","https://openalex.org/W2322239170","https://openalex.org/W2329780223","https://openalex.org/W2332249547","https://openalex.org/W2797983820","https://openalex.org/W2891376438","https://openalex.org/W3123180225","https://openalex.org/W3124282953","https://openalex.org/W3137686259","https://openalex.org/W3139007723","https://openalex.org/W3140767104","https://openalex.org/W4298232223","https://openalex.org/W4392505512"],"related_works":["https://openalex.org/W6964281263","https://openalex.org/W1501714020","https://openalex.org/W6964344014","https://openalex.org/W2924631212","https://openalex.org/W6908031325","https://openalex.org/W2264966425","https://openalex.org/W2330353075","https://openalex.org/W4206957808","https://openalex.org/W2010062395","https://openalex.org/W2164056235"],"abstract_inverted_index":{"This":[0],"paper":[1],"examines":[2],"the":[3,6,39,54,90],"impact":[4],"of":[5,8,59,92,98],"form":[7,91],"government":[9,93],"and":[10,23,28,31,43,49,72,88],"state\u2010imposed":[11,80],"property":[12,81],"tax":[13,82],"limits":[14,83],"on":[15,56],"municipal":[16,21,61],"finance.":[17],"We":[18,37],"suggest":[19],"that":[20,70,77,89],"revenues":[22,71,87],"expenditures":[24,73],"are":[25,74],"determined":[26],"concurrently":[27],"estimate":[29],"revenue":[30,48],"expenditure":[32,50],"functions":[33],"as":[34],"simultaneous":[35],"equations.":[36],"use":[38],"instrumental":[40],"variable":[41],"approach":[42],"fixed":[44],"effects":[45],"to":[46],"address":[47],"endogeneity.":[51],"By":[52],"testing":[53],"model":[55],"a":[57,95],"cross\u2010section":[58],"rich":[60],"data":[62],"for":[63],"fiscal":[64],"year":[65],"2002,":[66],"we":[67],"find":[68],"evidence":[69],"simultaneously":[75],"determined,":[76],"potentially":[78],"binding":[79],"effectively":[84],"restrict":[85],"local":[86,99],"is":[94],"significant":[96],"predictor":[97],"expenditures.":[100]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":9},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}