State-Imposed Local Fiscal Rules Datasetdoi:10.7910/DVN/YP0J9LHarvard Dataverse2025-06-022Jimenez, Benedict, 2025, "State-Imposed Local Fiscal Rules Dataset", https://doi.org/10.7910/DVN/YP0J9L, Harvard Dataverse, V2, UNF:6:OzMflLVy5zTP0CbQPEwi7g== [fileUNF]State-Imposed Local Fiscal Rules Datasetdoi:10.7910/DVN/YP0J9LJimenez, BenedictHarvard DataverseJimenez, BenedictJimenez, Benedict2025-06-02Social SciencesState-imposed local fiscal rulesThe dataset contains information on fiscal rules imposed by state governments on municipal governments in the U.S. State-imposed local fiscal rules include balanced budget requirements (BBR), debt limits (DL), and tax and expenditure limits (TEL).<a href="http://creativecommons.org/publicdomain/zero/1.0">CC0 1.0</a>State-Imposed Local Fiscal Rules Dataset.tab5024text/tab-separated-valuesUNF:6:OzMflLVy5zTP0CbQPEwi7g==Name of stateUNF:6:nrLh20VOGo+WX6loB1RrjQ==State FIPS code50.056.01.00.029.515.782242669325212.29.320000000000004UNF:6:O1eXkW7NEZbMb/2ASjX2cw==State postal abbreviationUNF:6:v7HscfgrYLwl/NdTIP4XWg==State-imposed balanced budget requirement for municipal governments40.01.010.00.0.1.01.01.0UNF:6:i3yJmQfARD0c2D4KYyyIUw==Statutory balanced budget requirement40.0.1.00.010.01.01.01.0UNF:6:i3yJmQfARD0c2D4KYyyIUw==Constitutional balanced budget requirement1.01.01.03.047.01.0.0.0UNF:6:fgWpAQ5jN42EK+NPQuuong==Proposed budget required to be balanced1.01.011.00.0.1.039.01.0UNF:6:s6tOLW0onNgtl62o7BSDyg==Adopted budget required to be balanced11.00.01.039.01.01.0.1.0UNF:6:s6tOLW0onNgtl62o7BSDyg==Budget must be balanced at the end of the budget implementation period42.01.01.01.08.01.0.0.0UNF:6:QGsjjmkT6BuvypKFUbO2lg==State-imposed debt limit for municipal governments1.00.050.00.01.01.01.0.UNF:6:/q99Don0dc+L9GLW9Sn2qQ==Debt limit is statutory1.044.06.0.1.01.01.00.0UNF:6:86YOLMNlZnVv1U7TCtqy3A==Debt limit is constitutional19.01.01.01.0.31.00.01.0UNF:6:qrNwm67zBQOtGtkjU1ttQg==Numerical or percentage-based debt limit0.01.01.01.035.01.0.15.0UNF:6:TGZeg5W+qsZ2iLzeVk+QjQ==Referendum-based debt limit44.01.01.0.0.01.01.06.0UNF:6:46adz8LtE8EDQ9XCS6bBYw==Council supermajority vote-based debt limit.1.041.01.01.00.01.09.0UNF:6:YMOcZFnh2qnw895ErA6wRQ==State government approval-based debt limit1.01.00.048.01.01.0.2.0UNF:6:z94t1FDUBTu03efJsMZ4Sg==State-Imposed tax and expenditure limit for municipal governments1.01.00.01.03.01.047.0.UNF:6:DNpaY5JCcx2W4AIDEzKUAg==Tax and expenditure limit is statutory0.047.01.01.01.01.03.0.UNF:6:DNpaY5JCcx2W4AIDEzKUAg==Tax and expenditure limit is constitutional0.01.0.1.01.025.01.025.0UNF:6:1x/vcGhpzp+Afm/dJ2kMGw==Property tax assessment increase limit1.01.033.01.017.0.1.00.0UNF:6:ZvZveDXFSw0YNi5Jj56yUQ==Property tax rate limit1.0.0.014.01.036.01.01.0UNF:6:LmN5UUWPvIhjNugTIM0F0g==Property tax levy (revenue) limit38.01.00.01.01.012.0.1.0UNF:6:beCINukqssxqInD5oGWxwA==General revenue and/or general expenditure limit41.00.01.01.09.0.1.01.0UNF:6:3i+cgjV8SZtyUUWpqSrTog==Full disclosure or truth in taxation requirement22.00.0.1.01.028.01.01.0UNF:6:Ai9HAA4U4V5SssOH63ztJQ==Dataset Description.pdfapplication/pdfState-Imposed Local Fiscal Rules Compilation.pdfapplication/pdfState-Imposed Local Fiscal Rules Dataset.txttext/plain