Previous studies have found that TELs lead to increased use of state aid and increased reliance on user charges and miscellaneous revenue as 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% 1972 1977 1982 1987 1992 1997 2002 2007 % Gen. own-source revenue Property Taxes Sales Taxes Income Taxes Other Taxes User Charges Misc Gen Rev Figure 1. Municipal revenue by source, 1972–2007. Source: Author’s calculations from US Census Bureau, Census of Governments: Government Finances (1972–2007). 94 Public Finance Review 42(1) Downloaded from pfr.sagepub.com by guest on October 19, 2015 opposed to local broad-based taxes (e.g., Shadbegian 1999; Skidmore 1999; Johnston, Pagano, and Russo 2000; Hoene 2004). These studies either focus on municipalities within a single state or are limited to individual county data or local government data aggregated to the state or county level in a national sample. Little analysis has yet been undertaken to assess the effect of TELs on municipal revenue using a national sample of municipalities for an extended time.