Focusing solely on the county governments, Johnston, Pagano, and Russo (2000) examine the 1997 and 1998 comprehensive annual financial reports (CAFRs) for a sample of 107 counties within forty-four states and find that TEL restrictiveness, combined with general taxing authority, not only mitigates county tax reliance and related resident tax burdens but also generates higher fee burdens for county residents. Their analysis also suggests that state governments tend to provide more financial assistance to counties constrained by more restrictive TELs.