Concepedia

Taxation Limits

Taxation Limits is a theoretical construct in public finance that specifies the legal, economic, and constitutional constraints imposed on a government's authority to levy and collect taxes, distinguishing it from broader taxation powers by focusing on the boundaries and restrictions that prevent excessive or arbitrary fiscal imposition.

64

Publications

3.8K

Citations

85

Authors

57

Institutions

Publications per year

2017–2026

4

Variants

Tax LimitsTaxation Constraints

Parents

Publications

64

Searching for Leviathan: An Empirical Study.

Wallace E. Oates · American Economic Review · 1985 · 612 citations

, , +10

Trusting Leviathan: the politics of taxation in Britain, 1799-1914

Choice Reviews Online · 2002 · 358 citations

, , +17

The limitations of tax limitation

Milton Friedman · Quadrant · 1978 · 240 citations

, , +12

WHY VOTERS SUPPORT TAX LIMITATION AMENDMENTS: THE MICHIGAN CASE

Paul N. Courant, Edward M. Grämlich, Daniel L. Rubinfeld · National Tax Journal · 1980 · 132 citations

, , +13

The Theoretical Limits to Redistribution

Kevin Roberts · The Review of Economic Studies · 1984 · 127 citations

, , +13

1–5 of 64

Authors

85

  1. JM
    James M. Buchanan

    George Mason University, United States

    4 publications · 371 citations

    4

    h-index

  2. DF
    David Figlio

    University of Florida, United States

    3 publications · 196 citations

    3

    h-index

  3. DL
    Daniel L. Rubinfeld

    University of California, Berkeley, United States

    3 publications · 175 citations

    3

    h-index

  4. PN
    Paul N. Courant

    University of Michigan, United States

    3 publications · 175 citations

    3

    h-index

  5. JI
    Judith I. Stallmann

    University of Wisconsin–Madison, United States

    3 publications · 71 citations

    3

    h-index

1–5 of 85

Institutions

57

  1. University of Missouri

    Columbia, United States

    4 h-index

    4 publications

    81 citations

  2. University of Wisconsin–Madison

    Madison, United States

    4 h-index

    4 publications

    135 citations

  3. University of Toronto

    Toronto, Canada

    3 h-index

    3 publications

    93 citations

  4. Columbia University

    New York, United States

    3 h-index

    3 publications

    54 citations

  5. National Bureau of Economic Research

    Cambridge, United States

    3 h-index

    3 publications

    155 citations

  6. University of Florida

    Gainesville, United States

    3 h-index

    3 publications

    196 citations

  7. Kansas State University

    Manhattan, United States

    2 h-index

    3 publications

    55 citations

  8. Tufts University

    Medford, United States

    2 h-index

    2 publications

    127 citations

1–8 of 57

Venues

  1. National Tax Journal

    NTJ · 7 publications · 404 citations

    7

    h-index

  2. Public Choice

    6 publications · 130 citations

    6

    h-index

  3. Journal of Public Economics

    6 publications · 316 citations

    6

    h-index

  4. American Economic Review

    4 publications · 758 citations

    4

    h-index

  5. Public Budgeting &amp Finance

    3 publications · 92 citations

    3

    h-index

1–5