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National tax journal
We examine the impact of state-imposed mandates and fiscal limits on volunteer use and fundraising by local governments. Our model of contributions to local public services predicts that fiscal limits increase both volunteer use and fund-raising and that mandates increase volunteer use. These predictions are tested using data on 1,837 fire-protection departments in 28 states in 1993. Our empirical results generally support our theoretical predictions. A fiscal limit makes it 11 percent moredoi:10.17310/ntj.2000.1.05 fatcat:ps7iupjqivd7xng2uogpwdx3he