In recent years, there has been a growing body of literature on the determinants of income inequality and a developing literature on tax and expenditure limitations (TELs). This study connects the two and asks the question—to what extent have state fiscal policies such as TELs impacted income equality? Using a panel of states from 1992 to 2010, we find consistent evidence that more restrictive tax and expenditure limitations exacerbate rising income inequality. Whether TELs are intentionally or unintentionally designed for such an effect is unclear, but what is clear is that these limitations placed on state governments limit their ability to implement policies that could have the potential to reduce income inequality.

中文翻译：

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税收和支出限制是否会加剧收入不平等？

近年来，关于收入不平等决定因素的文献越来越多，关于税收和支出限制 (TEL) 的文献也在不断发展。本研究将两者联系起来并提出一个问题——诸如 TEL 等国家财政政策在多大程度上影响了收入平等？使用 1992 年至 2010 年的一组州，我们发现一致的证据表明，更严格的税收和支出限制加剧了收入不平等的加剧。目前尚不清楚 TEL 是有意还是无意地为这种效果而设计的，但可以明确的是，州政府的这些限制限制了它们实施可能减少收入不平等的政策的能力。