| Document Type
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BL
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| Record Number
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957344
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| Doc. No
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b711714
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| Main Entry
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O'Sullivan, Arthur.
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| Title & Author
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Property taxes and tax revolts : : the legacy of Proposition 13 /\ Arthur O'Sullivan, Terri A. Sexton, Steven M. Sheffrin.
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| Publication Statement
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Cambridge [England] ;New York, N.Y., USA :: Cambridge University Press,, 1995.
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| Page. NO
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x, 159 pages :: illustrations ;; 24 cm
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| ISBN
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0521461596
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: 9780521461597
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| Bibliographies/Indexes
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Includes bibliographical references (pages 151-154) and index.
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| Contents
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The context and significance of tax revolts -- The diversity of property tax systems -- The simple analytics of an acquisition-value tax system -- Measuring the disparities -- Incidence, mobility, ownership, and capitalization -- Tax limitation and local government -- Revenue projections and policy alternatives -- The future of the property tax.
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| Abstract
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Property tax revolts have been a much-publicized feature of contemporary political life in the United States and abroad. Focusing on California's experience with Proposition 13, which has had potentially far-reaching political ramifications yet whose effects and possible alternatives have been little understood, this book examines the causes and consequences of property tax revolts.
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The authors begin by discussing the origins of four different historical episodes with property tax revolts and the nature of property tax systems throughout the world. They then examine the consequences of property tax limitations with a detailed analysis of the acquisition-value tax system passage of Proposition 13 established. New theoretical approaches and new evidence from a comprehensive empirical study are brought to bear on the California experience in order to highlight the key aspects of equity and efficiency of the property tax system. Since property taxes are the primary source of revenue for local governments, the authors compare and contrast the experiences of Massachusetts and California with regard to the evolution of local government following property tax limitations. Finally, the book considers alternatives for reform and lessons to avoid future property tax revolts.
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| Subject
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University of South Alabama
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| Subject
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Real property tax-- California.
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Real property tax-- United States.
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Tax and expenditure limitations-- California.
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Tax and expenditure limitations-- United States.
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Impôt et dépenses publiques-- Réduction-- Etats-Unis.
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Impôt-- États-Unis.
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Impôts et dépenses publiques-- Réduction-- Californie.
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Impôts et dépenses publiques-- Réduction-- Etats-Unis.
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Propriété foncière-- Impôts-- Californie (États-Unis)
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Propriété foncière-- Impôts-- États-Unis.
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Propriété immobilière-- Impôts-- Etats-Unis-- Californie.
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Propriété immobilière-- Impôts-- Etats-Unis.
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Real property tax-- California.
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Real property tax-- United States.
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Real property tax.
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Tax and expenditure limitations-- California.
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Tax and expenditure limitations-- United States.
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Tax and expenditure limitations.
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Vermögensteuer
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California.
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United States.
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USA.
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| Dewey Classification
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336.22/09794
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| LC Classification
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HJ4191.O85 1995
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| NLM classification
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QL 462rvk
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QL 631rvk
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| Added Entry
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Sexton, Terri A.
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Sheffrin, Steven M.
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