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- W2463156724 abstract "The research focuses on the impact of the restrictiveness of tax and expenditure limitations (TELs) on the credit ratings of 566 U.S. municipalities over the 2007-2010 time period. The credit ratings used are by Moody’s rating agency, and municipal fiscal data are drawn from the Government Financial Officers Association’s (GFOA) Certificate of Achievement for Excellence in Financial Reporting program. Results suggest that more restrictive TELs imposed on municipalities by the states have a weak negative impact on credit ratings which will likely force municipalities to face higher interest costs." @default.
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- W2463156724 date "2016-07-01" @default.
- W2463156724 modified "2023-10-11" @default.
- W2463156724 title "The Impact of Tax and Expenditure Limits on Municipal Credit Ratings" @default.
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- W2463156724 doi "https://doi.org/10.1177/0275074016657180" @default.
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