State-Imposed Local Fiscal Rules Dataset (doi:10.7910/DVN/YP0J9L)

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Part 1: Document Description
Part 2: Study Description
Part 3: Data Files Description
Part 4: Variable Description
Part 5: Other Study-Related Materials
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Document Description
Citation
Title:	State-Imposed Local Fiscal Rules Dataset
Identification Number:	doi:10.7910/DVN/YP0J9L
Distributor:	Harvard Dataverse
Date of Distribution:	2025-06-02
Version:	2
Bibliographic Citation:	Jimenez, Benedict, 2025, "State-Imposed Local Fiscal Rules Dataset", https://doi.org/10.7910/DVN/YP0J9L, Harvard Dataverse, V2, UNF:6:OzMflLVy5zTP0CbQPEwi7g== [fileUNF]
Study Description
Citation
Title:	State-Imposed Local Fiscal Rules Dataset
Identification Number:	doi:10.7910/DVN/YP0J9L
Authoring Entity:	Jimenez, Benedict (Georgia State University)
Distributor:	Harvard Dataverse
Access Authority:	Jimenez, Benedict
Depositor:	Jimenez, Benedict
Date of Deposit:	2025-06-02
Holdings Information:	https://doi.org/10.7910/DVN/YP0J9L
Study Scope
Keywords:	Social Sciences, State-imposed local fiscal rules
Abstract:	The 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).
Methodology and Processing
Sources Statement
Data Access
Notes:	<a href="http://creativecommons.org/publicdomain/zero/1.0">CC0 1.0</a>
Other Study Description Materials
File Description--f11583975
File: State-Imposed Local Fiscal Rules Dataset.tab
	Number of cases: 50 No. of variables per record: 24 Type of File: text/tab-separated-values
Notes:	UNF:6:OzMflLVy5zTP0CbQPEwi7g==
Variable Description
List of Variables:	name - Name of state d_state - State FIPS code statename - State postal abbreviation bbr_stmuni - State-imposed balanced budget requirement for municipal governments bbr_statutory - Statutory balanced budget requirement bbr_constitutional - Constitutional balanced budget requirement bbr_preparation - Proposed budget required to be balanced bbr_adoption - Adopted budget required to be balanced bbr_implementation - Budget must be balanced at the end of the budget implementation period dl_stmuni - State-imposed debt limit for municipal governments dl_statutory - Debt limit is statutory dl_constitutional - Debt limit is constitutional dl_numerical - Numerical or percentage-based debt limit dl_referendum - Referendum-based debt limit dl_supermajority - Council supermajority vote-based debt limit dl_stapprove - State government approval-based debt limit tel_stmuni - State-Imposed tax and expenditure limit for municipal governments tel_statutory - Tax and expenditure limit is statutory tel_constitutional - Tax and expenditure limit is constitutional tel_assessment - Property tax assessment increase limit tel_rate - Property tax rate limit tel_levy - Property tax levy (revenue) limit tel_revexp - General revenue and/or general expenditure limit tel_disclosure - Full disclosure or truth in taxation requirement
Variables
Name of state
f11583975 Location:	Variable Format: character Notes: UNF:6:nrLh20VOGo+WX6loB1RrjQ==
State FIPS code
f11583975 Location:	Summary Statistics: Valid 50.0; Max. 56.0; Min. 1.0; StDev 15.782242669325212; Mean 29.320000000000004 Variable Format: numeric Notes: UNF:6:O1eXkW7NEZbMb/2ASjX2cw==
State postal abbreviation
f11583975 Location:	Variable Format: character Notes: UNF:6:v7HscfgrYLwl/NdTIP4XWg==
State-imposed balanced budget requirement for municipal governments
f11583975 Location:	Summary Statistics: Valid 40.0; Mean 1.0; StDev 0.0; Min. 1.0; Max. 1.0; Variable Format: numeric Notes: UNF:6:i3yJmQfARD0c2D4KYyyIUw==
Statutory balanced budget requirement
f11583975 Location:	Summary Statistics: Valid 40.0; Min. 1.0; StDev 0.0; Max. 1.0; Mean 1.0 Variable Format: numeric Notes: UNF:6:i3yJmQfARD0c2D4KYyyIUw==
Constitutional balanced budget requirement
f11583975 Location:	Summary Statistics: Mean 1.0; Max. 1.0; Valid 3.0; Min. 1.0; StDev 0.0 Variable Format: numeric Notes: UNF:6:fgWpAQ5jN42EK+NPQuuong==
Proposed budget required to be balanced
f11583975 Location:	Summary Statistics: Min. 1.0; Mean 1.0; StDev 0.0; Valid 39.0; Max. 1.0 Variable Format: numeric Notes: UNF:6:s6tOLW0onNgtl62o7BSDyg==
Adopted budget required to be balanced
f11583975 Location:	Summary Statistics: StDev 0.0; Max. 1.0; Valid 39.0; Mean 1.0; Min. 1.0 Variable Format: numeric Notes: UNF:6:s6tOLW0onNgtl62o7BSDyg==
Budget must be balanced at the end of the budget implementation period
f11583975 Location:	Summary Statistics: Max. 1.0; Mean 1.0; Valid 8.0; Min. 1.0; StDev 0.0 Variable Format: numeric Notes: UNF:6:QGsjjmkT6BuvypKFUbO2lg==
State-imposed debt limit for municipal governments
f11583975 Location:	Summary Statistics: StDev 0.0; Valid 50.0; Mean 1.0; Min. 1.0; Max. 1.0; Variable Format: numeric Notes: UNF:6:/q99Don0dc+L9GLW9Sn2qQ==
Debt limit is statutory
f11583975 Location:	Summary Statistics: Mean 1.0; Valid 44.0; Max. 1.0; Min. 1.0; StDev 0.0 Variable Format: numeric Notes: UNF:6:86YOLMNlZnVv1U7TCtqy3A==
Debt limit is constitutional
f11583975 Location:	Summary Statistics: Min. 1.0; Mean 1.0; Valid 31.0; StDev 0.0; Max. 1.0 Variable Format: numeric Notes: UNF:6:qrNwm67zBQOtGtkjU1ttQg==
Numerical or percentage-based debt limit
f11583975 Location:	Summary Statistics: StDev 0.0; Min. 1.0; Max. 1.0; Mean 1.0; Valid 15.0 Variable Format: numeric Notes: UNF:6:TGZeg5W+qsZ2iLzeVk+QjQ==
Referendum-based debt limit
f11583975 Location:	Summary Statistics: Valid 44.0; Min. 1.0; StDev 0.0; Mean 1.0; Max. 1.0; Variable Format: numeric Notes: UNF:6:46adz8LtE8EDQ9XCS6bBYw==
Council supermajority vote-based debt limit
f11583975 Location:	Summary Statistics: Max. 1.0; Min. 1.0; StDev 0.0; Mean 1.0; Valid 9.0 Variable Format: numeric Notes: UNF:6:YMOcZFnh2qnw895ErA6wRQ==
State government approval-based debt limit
f11583975 Location:	Summary Statistics: Max. 1.0; Min. 1.0; StDev 0.0; Mean 1.0; Valid 2.0 Variable Format: numeric Notes: UNF:6:z94t1FDUBTu03efJsMZ4Sg==
State-Imposed tax and expenditure limit for municipal governments
f11583975 Location:	Summary Statistics: Max. 1.0; StDev 0.0; Mean 1.0; Min. 1.0; Valid 47.0; Variable Format: numeric Notes: UNF:6:DNpaY5JCcx2W4AIDEzKUAg==
Tax and expenditure limit is statutory
f11583975 Location:	Summary Statistics: StDev 0.0; Valid 47.0; Max. 1.0; Mean 1.0; Min. 1.0; Variable Format: numeric Notes: UNF:6:DNpaY5JCcx2W4AIDEzKUAg==
Tax and expenditure limit is constitutional
f11583975 Location:	Summary Statistics: StDev 0.0; Min. 1.0; Mean 1.0; Max. 1.0; Valid 25.0 Variable Format: numeric Notes: UNF:6:1x/vcGhpzp+Afm/dJ2kMGw==
Property tax assessment increase limit
f11583975 Location:	Summary Statistics: Min. 1.0; Mean 1.0; Max. 1.0; Valid 17.0; StDev 0.0 Variable Format: numeric Notes: UNF:6:ZvZveDXFSw0YNi5Jj56yUQ==
Property tax rate limit
f11583975 Location:	Summary Statistics: StDev 0.0; Max. 1.0; Valid 36.0; Mean 1.0; Min. 1.0 Variable Format: numeric Notes: UNF:6:LmN5UUWPvIhjNugTIM0F0g==
Property tax levy (revenue) limit
f11583975 Location:	Summary Statistics: Valid 38.0; Mean 1.0; StDev 0.0; Min. 1.0; Max. 1.0 Variable Format: numeric Notes: UNF:6:beCINukqssxqInD5oGWxwA==
General revenue and/or general expenditure limit
f11583975 Location:	Summary Statistics: StDev 0.0; Min. 1.0; Valid 9.0; Max. 1.0; Mean 1.0 Variable Format: numeric Notes: UNF:6:3i+cgjV8SZtyUUWpqSrTog==
Full disclosure or truth in taxation requirement
f11583975 Location:	Summary Statistics: Valid 22.0; StDev 0.0; Mean 1.0; Max. 1.0; Min. 1.0 Variable Format: numeric Notes: UNF:6:Ai9HAA4U4V5SssOH63ztJQ==
Other Study-Related Materials
Label:	Dataset Description.pdf
Notes:	application/pdf
Other Study-Related Materials
Label:	State-Imposed Local Fiscal Rules Compilation.pdf
Notes:	application/pdf
Other Study-Related Materials
Label:	State-Imposed Local Fiscal Rules Dataset.txt
Notes:	text/plain