Creating distributional national accounts (DINA; e.g. Piketty, Saez, and Zucman 2018) requires the allocation of all government expenditure to individuals in order to compute their post-tax, post-transfer income. A sizeable part of government expenditure is in-kind spending, either in the form of...

This paper is the first to examine the effects of tax and expenditure limitations (TELs) on charitable activities benefiting public schools. Because TELs aim to reduce state budgets, TEL adoption may induce voluntary collective action at the local level. This paper employs a quasi-experimental...