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001 | 7100515571910 | ||
003 | OSt | ||
005 | 20190211163152.0 | ||
008 | 071005s2007 xx ||||gr |0|| 0 eng d | ||
100 | 1 |
_aMARTELL, Christine R. _96708 |
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245 | 1 | 0 | _aFiscal management implications of the TABOR bind |
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_aMalden, MA : _bBlackwell Publishers, _cJuly / Aug.2007 |
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520 | 3 | _aFollowing 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 | _aPublic administration review PAR | ||
700 | 1 |
_aTESKE, Paul _910601 |
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773 | 0 | 8 |
_tPublic Administration Review: PAR _g67, 4, p. 673-687 _dMalden, MA : Blackwell Publishers, July / Aug.2007 _xISSN 00333352 _w |
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_a20071005 _b1557^b _cTiago |
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_a20090608 _b1634^b _cmayze |
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_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c24695 _d24695 |
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041 | _aeng |