Property Taxes and Tax Revolts
The Legacy of Proposition 13
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Property Taxes and Tax Revolts by Arthur O'Sullivan
Book DescriptionProperty 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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Book DetailsISBN: 9780521461597
(228mm x 152mm x 14mm)
Imprint: Cambridge University Press
Publisher: Cambridge University Press
Publish Date: 27-Jan-1995
Country of Publication: United Kingdom
Books By Author Arthur O'Sullivan
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Includes bibliographical references and index.
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Suitable for graduate courses in urban planning, public policy, and public administration, this title provides a concise presentation of the economic forces that: cause the development of cities; determine the spatial form of cities; cause urban economies to grow or shrink; and generate urban problems such as poverty, crime, and congestion.
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