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On Tax Increase Limitations: Part Ii -- Evasion And Transcendence, David Gamage, Darien Shanske
On Tax Increase Limitations: Part Ii -- Evasion And Transcendence, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this essay, the second of a series, we continue our evaluation of state Tax Increase Limitations (TILs) – special rules that limit state legislatures’ ability to raise taxes, such as by requiring supermajority votes. We analyze two strategies whereby majority parties can evade TILs to the extent they so desire. We further argue that these strategies have some positive normative features. The strategies designed to evade TILs may ultimately lead toward a more effective means for controlling the size of state government than TILs themselves are able to provide.
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 …