Brief Tax and Expenditure Limits
How States Restrict Revenues and Spending
Kim S. Rueben, Megan Randall
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Tax and expenditure limits (TELs) are self-imposed restrictions that state governments create to restrict the amount they can tax or spend. This fact sheet describes how TELs vary across states and discusses evidence on whether TELs achieve their objective of restraining government growth.

Research Areas Economic mobility and inequality Taxes and budgets State and local finance
Tags Fiscal policy State and local tax issues
Policy Centers Urban-Brookings Tax Policy Center