Archived

This content is available here for research, reference, and/or recordkeeping.

Author ORCID Identifier

https://orcid.org/0009-0007-8000-2602

Date Available

7-3-2027

Year of Publication

2026

Document Type

Doctoral Dissertation

Degree Name

Doctor of Public Administration (DPA)

College

Graduate School

Department/School/Program

Public Policy and Administration

Faculty

Caroline Weber

Faculty

Iuliia Shybalkina

Faculty

Annelise Russell

Abstract

This dissertation comprises three essays that examine the dynamics of state and local public finance, with a focus on tax and expenditure limits (TELs), public demand for spending, and revenue volatility.

The first essay examines the fiscal effects of New York State’s property tax levy limit. We use an event study design, in which New York school districts serve as the treatment group and New York counties and cities serve as the control group. Approval by the governing body is required to override the limit at the county and city levels, whereas citizen approval is required at the school district level. We find that the levy limit makes school districts less likely to approve overrides than counties and cities, ultimately resulting in lower property taxes. These results suggest that requiring voter approval makes the levy limit more effective than approval by governing bodies. We also examine heterogeneity in the effects of the property tax levy limit by income level and fiscal condition. The effects of the levy limit do not vary by income level but are more pronounced among fiscally healthy governments. This study contributes to the TEL literature and provides clearer implications for the effective and equitable design of TELs.

The second essay explores the relationship between physical proximity to Black Lives Matter (BLM) protests and support for police spending. Proximity may either amplify awareness of police underperformance or heighten personal safety concerns, compared to experiencing protests indirectly through media. Focusing on Chicago, our research employs a difference-in-differences design and unique measures of spending support and protest locations. Overall, we observe a significant decrease in support for police spending in 2020 compared to 2019 across all neighborhoods. However, living near protest sites did not, on average, play a notable role. There was some variation in response based on subgroup characteristics and protest conditions. Specifically, neighborhoods with higher percentages of non-Black residents and lower crime rates experienced an additional decrease in demand for police spending near protests, while areas with higher Black populations, higher crime rates, or prolonged protests saw a smaller decline in demand. This evidence deepens our understanding of how protests shape public opinion and suggests potential pathways for police reform.

The third essay comparatively analyzes the volatility of revenue at the state and county levels. Governments are concerned about highly volatile revenue as they struggle to smooth over the business cycle while also being subject to balanced budget requirements. Since previous studies on revenue volatility have focused on either the state or the local level, it remains unclear whether and how the extent of volatility differs between these levels of government. Using the Census Bureau’s Annual Survey of State and Local Government Finances, this study calculates and compares state- and county-level volatility for total tax revenue and for different taxes. Overall, counties have greater volatility in general sales tax, individual income taxes, and total taxes compared to states. When disaggregated by population size, large counties have total tax volatility similar to that of small states, whereas small counties have significantly higher total tax volatility. Higher total tax volatility in small counties suggests that they are more likely to experience unstable expenditures and ultimately face greater challenges in delivering public services. This study contributes to the literature on fiscal stabilization and informs state and local budget managers.

Digital Object Identifier (DOI)

https://doi.org/10.13023/etd.2026.341

Archival?

Archival

Download

Available for download on Saturday, July 03, 2027

Contact Author

Share

COinS