The rights of taxpayers and the rights of all citizens: The political economy and impact of the state-level tax and expenditure limitations of the 1990s.

摘要

In this dissertation, I examine the passage and fiscal impacts of a new generation of state-level tax and expenditure limitations (TELs), dating from the early 1990s. Half of all states operate under some form of limitations, but these new limits have been designed to be more constraining than the earlier versions. Furthermore, they frequently are combined with other fiscal discipline mechanisms, such as supermajority and voter approval requirements.;I focus on case study evidence from the 3 states that have enacted these new limitations: Colorado, whose voters enacted the Taxpayers' Bill of Rights (TABOR) Amendment in 1992; Washington, where voters approved Initiative-601 in 1993; and Florida, where voters approved Amendment 2 in 1994. Colorado's TABOR Amendment, especially, has become the model that anti-tax advocates offer to voters in other states. Yet legislators in Colorado and Washington now are attempting to modify their limitations, due to the difficulty these limits have imposed on state budgets following the economic downturn of 2001.;I supplement my case study evidence with quantitative analysis. I find that states operating under limitations have levels of state spending lower than states without. I also provide evidence that state and local funding for specific government functions is lower in limitation states.;In the second half of the dissertation, I broaden the focus, in order to place my findings in the context of larger changes in U.S. politics. I examine the history of tax protests, which provide anti-tax advocates with a well-understood, populist vocabulary useful for mobilizing support. I then focus on the resurgence of anti-tax themes in the U.S. since the 1970s.;I next examine two increasingly powerful groups that often support limitations—suburban residents and the business community. Finally, I describe the role of anti-tax entrepreneurs, who have proven adept at combining populist language and the resources of anti-tax organizations to build political support for limitations. I conclude by offering observations and recommendations to both supporters and opponents of tax and expenditure limitations.