In terms of the scope of the study, most existing cross-state studies tend to use individual counties as units of analysis, or more often, use local government data that are aggregated either to the state or the county level for analyses. Studies on individual municipalities are generally limited to a single state. With the exception by Preston and Ichniowski (1991), no other cross-state research on the effect of TELs has employed a national sample of individual municipalities. Although both serving as the legal creatures of the state and bounded by state constitutions and statues, municipalities function with more autonomy and are responsible for providing a broader range of public services than most county governments. Studies focusing on counties or using local finance data aggregated to the county or state level cannot capture the unique features of municipalities and may mask the influence of TELs specifically related to municipalities. This study intends to fill in the research gap in this front.