An Alternative Tale of Two Tax Jurisdictions
A Reply
Bibliographic Data
| ID | 2822201 |
|---|---|
| Authors | Gary M Galles (Pepperdine University, corresponding author), Robert L Sexton (Pepperdine University, corresponding author) |
| Year | 1999 |
| Volume | 58 |
| Issue | 3 |
| Pages | 533-536 |
| Publication date | 1999-07-01 |
| 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.1536-7150.1999.tb03305.x |
| OpenAlex | W3124941908 |
| Language | EN |
| Citations received | 1 |
| References cited | 2 |
Cebula (1999) suggests that the success of California's Proposition 13 and Massachusetts'Proposition 2-1/2 is better judged by their effects on the growth rates of real per capita revenues and expenditures rather than on the levels of those variables, which Galles and Sexton (1998) used to evaluate those measures. However, the data shows that virtually all of their effects, relative to the United States as a whole, arose during their implementation periods, and that there is no clear evidence of the "longer term success in terms of reducing the growth rate of real per capita revenues and expenditures" that Cebula cites
CITES · Economics · Per capita · Per capita income · Public economics · Revenue · Sociology · Tax revenue · Accounting · Corporate Taxation and Avoidance · Demography · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics
| Unique citing works | 1 |
|---|---|
| Citations per year | 0,04 |
| Citation span | 1999 - 1999 (1) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 1 |