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Property Taxes and Tax Revolts - The Legacy of Proposition 13 (Paperback)
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Property Taxes and Tax Revolts - The Legacy of Proposition 13 (Paperback)
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Property tax revolts have occurred both in the United States and
elsewhere. This book examines the causes and consequences of such
revolts with a special focus on the California experience with
Proposition 13. The work examines the consequences of property tax
limitations for public finance with a detailed analysis of the tax
system put into place in California. Theoretical approaches and
evidence from a comprehensive empirical study are used to highlight
the equity and efficiency of property tax systems. Since property
taxes are the primary source of revenue for local governments, the
book compares and contrasts the experiences of several states with
regard to the evolution of local government following property tax
limitations. Finally, the book considers alternatives for reform
and lessons to avoid future tax conflicts of this kind.
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