Fiscal management implications of the TABOR bind (Record no. 24695)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01710naa a2200205uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 7100515571910 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211163152.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 071005s2007 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | MARTELL, Christine R. |
| 9 (RLIN) | 6708 |
| 245 10 - TITLE STATEMENT | |
| Title | Fiscal management implications of the TABOR bind |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Malden, MA : |
| Name of publisher, distributor, etc. | Blackwell Publishers, |
| Date of publication, distribution, etc. | July / Aug.2007 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Following a wave of state-adopted tax and expenditure limitations (TELs), in 1992 the state of Colorado amended its constitution with the strictest TEL to date. Called the Taxpayer Bill of Rights and known as TABOR, the amendment has limited the size and scope of Colorado governments. Praised as a restraint on unbridled government growth in good economic times, TABOR reared its highly restrictive head as the state economy turned downward. The central issue explored is how binding tax and expenditure limitations affect the states ability to weather economic recessions and employ sound fiscal management practices. As in most institutional arrangements, the devil is in the details. The analysis presented here reveals that binding limitations create perverse incentives for budgetary actors to earmark, privatize, and shift responsibilities to other jurisdictions, which ultimately combine to reduce the state governments ability to perform and to maintain sound fiscal management practices |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Public administration review PAR |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | TESKE, Paul |
| 9 (RLIN) | 10601 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Public Administration Review: PAR |
| Related parts | 67, 4, p. 673-687 |
| Place, publisher, and date of publication | Malden, MA : Blackwell Publishers, July / Aug.2007 |
| International Standard Serial Number | ISSN 00333352 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20071005 |
| Operator's initials, OID (RLIN) | 1557^b |
| Cataloger's initials, CIN (RLIN) | Tiago |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20090608 |
| Operator's initials, OID (RLIN) | 1634^b |
| Cataloger's initials, CIN (RLIN) | mayze |
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