Research Report Limits on State Revenue
Alison McCarthy, Elaine Maag
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Several mechanisms, including traditional tax limits and legislative supermajority requirements, can limit the authority of states to increase or pass new taxes. As of February 2006, six states have a traditional tax limit in place and sixteen states require supermajorities. Eleven states are considering the adoption of new limitations or the expansion of existing restrictions.
Research and Evidence Tax and Income Supports
Expertise Taxes and the Economy
Tags State and local tax issues