Putting it all together, the total increases in per capita sales taxes, income taxes, and user charges exceed the reduction in per capita property taxes, thus resulting in a net gain of $855 in per capita municipal general own-source revenue (see table 4). This finding suggests that in the face of diminishing property taxes, municipalities restrained by TELs turn to other revenue sources to help finance public services and actually raise much more in per capita sales taxes, income taxes, and user charges. This not only offsets the loss in property taxes but also provides additional amount of revenue for municipal governments. In other words, TELs appear to have a supplemental revenue effect, a result contradictory to the net negative revenue impact found in Preston and Ichniowski (1991) and Shadbegian (1998, 1999). Further analysis reveals that, for TEL cities, the increase in municipal general own-source revenue is not accompanied by the growth in municipal expenditures.3