In addition, both OLS and 2SLS models suggest that TELs lead to increases in per capita other taxes (such as license taxes, death and gift tax, etc.) and per capita user charges. However, the impact on per capita other taxes is not statistically significant in the 2SLS model and the effect on per capita user charges is not statistically significant in the OLS model. Specifically, when TELs are treated endogenously, the policy leads to an increase of $321.97 in per capita user charges, holding all others constant. This result is generally in line with previous findings although the magnitude of the effect is much larger than the previously predicted. On the other hand, contradictory to previous findings, this study shows that TELs are not associated with per capita miscellaneous general revenue in either model.