“…Second, studies to be included must have reported at least one regression estimate of the partial coefficient of property tax levy limitation in a regression of state or local revenues or expenditures. This criterion excluded qualitative case studies (e.g., Bennett and DiLorenzo, 1982;Saxton, Hoene and Erie, 2002) and simulations (e.g., Agarwal and Morgan, 1985;Anderson, 2012;Julia-Wise, Cooke and Holland, 2002;Waters, Holland, and Weber, 1997). It also excluded studies of state tax and expenditure limitations that do not limit the local property tax (e.g.…”