An (in)effective tax and expenditure limit (TEL): Why county governments do not utilize their maximum allotted property tax rate
研究美国佛罗里达州各县为何不采用最高允许财产税率，发现特别行政区数量和居民年龄是显著影响因素，对理解地方政府税收行为有参考价值。
Abstract Tax and expenditure limits (TELs) are restrictions placed on governments limiting their ability to collect and spend revenue. Residents support these TELs, as they desire lower tax burdens and more government efficiency; yet, residents still desire the same level of public services. Property tax rate limits, a specific type of TEL, are placed upon local governments to limit their ability to collect revenue and expand authority. Rate limits were implemented on the assumption that governments would tax at their highest maximum possible rate, but this is not always the case. This article studies why some local governments choose not to utilize their maximum allotted property tax rate. Using an open systems governance approach, a panel data analysis was conducted using data from 67 Florida counties from 2008 to 2017. Results of the analysis show that the use of special districts and the age of the residential population have significant effects on property tax rate decisions.