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