Property taxes and tax revolts: the legacy of proposition 13
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...
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge
Cambridge Univ. Pr.
1995
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Zusammenfassung: | 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 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 |
| Beschreibung: | IX, 159 S. graph. Darst. |
| ISBN: | 0521461596 |
Internformat
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| 520 | 3 | |a 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 | |
| 520 | |a 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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| spelling | O'Sullivan, Arthur Verfasser aut Property taxes and tax revolts the legacy of proposition 13 Arthur O'Sullivan ; Terri A. Sexton ; Steven M. Sheffrin 1. publ. Cambridge Cambridge Univ. Pr. 1995 IX, 159 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier 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 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 Impôt - États-Unis ram Impôt et dépenses publiques - Réduction - Etats-Unis ram Impôts et dépenses publiques - Réduction - Californie ram Impôts et dépenses publiques - Réduction - Etats-Unis ram Propriété foncière - Impôts - Californie (États-Unis) ram Propriété foncière - Impôts - États-Unis ram Propriété immobilière - Impôts - Etats-Unis - Californie ram Propriété immobilière - Impôts - Etats-Unis ram Real property tax California Real property tax United States Tax and expenditure limitations California Tax and expenditure limitations United States Vermögensteuer (DE-588)4063083-3 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Vermögensteuer (DE-588)4063083-3 s DE-604 Sexton, Terri A. Verfasser aut Sheffrin, Steven M. Verfasser aut |
| spellingShingle | O'Sullivan, Arthur Sexton, Terri A. Sheffrin, Steven M. Property taxes and tax revolts the legacy of proposition 13 Impôt - États-Unis ram Impôt et dépenses publiques - Réduction - Etats-Unis ram Impôts et dépenses publiques - Réduction - Californie ram Impôts et dépenses publiques - Réduction - Etats-Unis ram Propriété foncière - Impôts - Californie (États-Unis) ram Propriété foncière - Impôts - États-Unis ram Propriété immobilière - Impôts - Etats-Unis - Californie ram Propriété immobilière - Impôts - Etats-Unis ram Real property tax California Real property tax United States Tax and expenditure limitations California Tax and expenditure limitations United States Vermögensteuer (DE-588)4063083-3 gnd |
| subject_GND | (DE-588)4063083-3 (DE-588)4078704-7 |
| title | Property taxes and tax revolts the legacy of proposition 13 |
| title_auth | Property taxes and tax revolts the legacy of proposition 13 |
| title_exact_search | Property taxes and tax revolts the legacy of proposition 13 |
| title_full | Property taxes and tax revolts the legacy of proposition 13 Arthur O'Sullivan ; Terri A. Sexton ; Steven M. Sheffrin |
| title_fullStr | Property taxes and tax revolts the legacy of proposition 13 Arthur O'Sullivan ; Terri A. Sexton ; Steven M. Sheffrin |
| title_full_unstemmed | Property taxes and tax revolts the legacy of proposition 13 Arthur O'Sullivan ; Terri A. Sexton ; Steven M. Sheffrin |
| title_short | Property taxes and tax revolts |
| title_sort | property taxes and tax revolts the legacy of proposition 13 |
| title_sub | the legacy of proposition 13 |
| topic | Impôt - États-Unis ram Impôt et dépenses publiques - Réduction - Etats-Unis ram Impôts et dépenses publiques - Réduction - Californie ram Impôts et dépenses publiques - Réduction - Etats-Unis ram Propriété foncière - Impôts - Californie (États-Unis) ram Propriété foncière - Impôts - États-Unis ram Propriété immobilière - Impôts - Etats-Unis - Californie ram Propriété immobilière - Impôts - Etats-Unis ram Real property tax California Real property tax United States Tax and expenditure limitations California Tax and expenditure limitations United States Vermögensteuer (DE-588)4063083-3 gnd |
| topic_facet | Impôt - États-Unis Impôt et dépenses publiques - Réduction - Etats-Unis Impôts et dépenses publiques - Réduction - Californie Impôts et dépenses publiques - Réduction - Etats-Unis Propriété foncière - Impôts - Californie (États-Unis) Propriété foncière - Impôts - États-Unis Propriété immobilière - Impôts - Etats-Unis - Californie Propriété immobilière - Impôts - Etats-Unis Real property tax California Real property tax United States Tax and expenditure limitations California Tax and expenditure limitations United States Vermögensteuer USA |
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