TY - JOUR
AU - Russo, Philip A.
AB - State and Local Government Review Vol. 32, No. 2 (Spring 2000): 86-97 GENERAL INTEREST State Limits and State Aid: An Exploratory Analysis of County Revenue Structure Jocelyn M. Johnston, Michael A. Pagano, and Philip A. Russo Jr. WO STATE POLICY decisions are criti- that permit counties to levy sales taxes, state legislatures typically stipulate county sales cal to the capacity of counties to T finance services for their citizens. tax rates. Similarly, in the handful of states First, state laws regarding county tax author- that authorize county income taxes, state law ity set the parameters within which counties sets tax rates. Moreover, some states cap the can raise revenue. States generally determine growth rate in county revenue collection or which types of taxes counties are authorized in spending. The second type of state decision concerns to use, and they frequently impose limits on those taxes. State-imposed local tax and ex- the level and distribution of financial aid to penditure limits (TELs) have spread to most counties. There is some evidence that states states in the years since the enactment of Cal- attempt to offset TEL revenue constraints by ifornia’s Proposition 13 in 1978 (Rubin 1998; increasing aid to affected 
TI - State Limits and State Aid: An Exploratory Analysis of County Revenue Structure
JF - State and Local Government Review
DO - 10.1177/0160323X0003200201
DA - 2000-08-01
UR - https://www.deepdyve.com/lp/sage/state-limits-and-state-aid-an-exploratory-analysis-of-county-revenue-qoW1LdKbnK
SP - 86
EP - 97
VL - 32
IS - 2
DP - DeepDyve
ER -