Besides the policy variable, TELs, a brief discussion of the predicted effects of the control variables is also worthwhile. Most of the control variables are found to have a statistically significant impact on per capita municipal general own-source revenue or certain types of revenue sources at the 10 percent or better level. Specifically, as indicated in table 4, per capita IGR is positively associated with per capita property taxes but negatively correlated with per capita sales taxes and income taxes, which suggests that cities receive more in IGR tend to rely more on property taxes but less on local sales or income taxes. Nonetheless, the effects are not sizable in magnitude.