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On Tax Increase Limitations: Part I -- A Costly Incoherence, David Gamage, Darien Shanske
On Tax Increase Limitations: Part I -- A Costly Incoherence, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this essay, the first of a series, we explore the theoretical implications of one particular type of fiscal limitation on state legislatures - namely, special rules limiting tax increases. In this first essay we will explore the analytic soundness of these tax increase limitations (TILs). In future essays in this series we will analyze some of the consequences of TILs and in particular how they can be 'evaded.' We will argue over the course of this series of essays that because there is no meaningful content to the term 'tax increase' as it is used in TILs, legislative majorities …