A Tale of Two Tax Jurisdictions
The Surprising Effects of California's Proposition 13 and Massachusetts’Proposition 21⁄2
Bibliographic Data
| ID | 2808538 |
|---|---|
| Authors | Gary M Galles (Pepperdine University), Robert L Sexton (Pepperdine University) |
| Year | 1998 |
| Volume | 57 |
| Issue | 2 |
| Pages | 123-134 |
| Publication date | 1998-04-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | American Journal of Economics and Sociology (JOURNAL) |
| Journal identifiers | ISSN: 0002-9246 • E-ISSN: 1536-7150 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1536-7150.1998.tb03263.x |
| OpenAlex | W1575468238 |
| Language | EN |
| Citations received | 6 |
| References cited | 4 |
California's Proposition 13 and Massachusetts'Proposition 21⁄2 attempted to shrink state and local tax burdens by reducing property taxes and limiting future tax growth. Both initially succeeded. However, following a brief lag, those governments made up lost revenues primarily through increased non-tax fees and charges; within a decade, real per capita revenues and expenditures exceeded their pre-tax revolt peaks. This development is consistent with the hypothesis that voter-initiated limits on a subset of revenue sources, intended to reduce state and local tax burdens, succeed temporarily but are then undermined by expansions in other revenue sources
Ad valorem tax · Business · California Proposition 13 · Economics · Limiting · Macroeconomics · Monetary economics · Per capita · Population · Property tax · Public economics · Revenue · State (computer science) · Tax reform · Tax revenue · Value-added tax · Corporate Taxation and Avoidance · Engineering · Finance · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics
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| Unique citing works | 6 |
|---|---|
| Citations per year | 0,22 |
| Citation span | 1999 - 2016 (18) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 6 |