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The Effect of Tax and Expenditure Limitations on Public Education Resources: A Meta-Regression Analysis

World Bank, Washington, D.C.

Ross Rubenstein

Department of Public Administration, Maxwell School, Syracuse University, Syracuse, New York, rrubenst{at}maxwell.syr.edu

While tax and expenditure limitations (TELs) are intended to restrain government taxing and spending, empirical research has arrived at different, sometimes contradictory, conclusions on their impact. In this article, we use meta-regression analysis (MRA) to sort out these differences and to draw conclusions regarding the effect of TELs on one of the largest areas of state and local spending, education. We find evidence that TELs are associated with increases in state funding for education, relative to local or combined state and local funding. The results also suggest that some methodological factors may affect study results and that study publication is associated with findings of negative TEL effects on education resources.

Key Words: tax and expenditure limitations • meta-analysis • education finance

This version was published on November 1, 2009

Public Finance Review, Vol. 37, No. 6, 665-685 (2009)
DOI: 10.1177/1091142109345265


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