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We have created a quantitative database of the restrictiveness of Tax and Expenditure Limitations (TELs) for municipalities, counties and school districts for all 50 states.

TEL Restrictiveness Index Database

When using these data, please cite our article. Wen, C., Y. Xu, Y. Kim, and M. Warner. 2018. "Starving Counties, Squeezing Cities: Tax and Expenditure Limits in the US." Journal of Economic Policy Reform. doi: 10.1080/17487870.2018.1509711.