In summary, existing literature seems to have reached a general conclusion that TELs reduce local reliance on property taxes in terms of per capita, growth rate, and share of total local revenue. The policy’s estimated impact on total local own-source revenue and other types of revenues such as sales taxes, income taxes, user charges, and miscellaneous revenues, however, remains less clear. The mixed findings may be in part attributed to the different designs of the TEL policy in different states (especially relevant to within-state studies) and in part due to different methodologies used in different studies.