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Description

This replication package contains the Stata code and raw spreadsheets needed to create the state-level tax and expenditure limitation data contained in Mullins and Cox (1995) and the Lincoln Institute for Land Policy's Signifiant Features of the Property Tax: Tax Limits.

Contents of /code/

Run the following do-files to create the state-level extracts. You will need to change the ${home} directory in these do-files to match your directory setup. The running the code will update and replace the contents of the /exports/ and /release/ folders.

  1. tel_county.do - creates a state-level dataset of TELs imposed on counties
  2. tel_muni.do - creates a state-level dataset of TELs imposed on municipalities
  3. tel_sd.do - creates a state-level dataset of TELs imposed on school districts

Contents of /rawdata/

These are the spreadsheets called by the do-files above:

  • tels_county_changes.xlsx - changes in TELs imposed on counties
  • tels_muni_changes.xlsx - changes in TELs imposed on cities
  • tels_sd_changes.xlsx - changes in TELs imposed on school districts
  • crosswalk.xlsx - state fips codes, census codes, names, and abbreviations

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This repository contains the raw data, code, and citations used to create a dataset of state-imposed tax and expenditure limitations.

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