Property taxes and tax revolts: the legacy of Proposition 13
Property 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 d...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge
Cambridge University Press
1995
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| Schlagworte: | |
| Online-Zugang: | BSB01 UBG01 Volltext |
| Zusammenfassung: | Property 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 |
| Beschreibung: | Title from publisher's bibliographic system (viewed on 05 Oct 2015) |
| Beschreibung: | 1 online resource (x, 159 pages) |
| ISBN: | 9780511664861 |
| DOI: | 10.1017/CBO9780511664861 |
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| 245 | 1 | 0 | |a Property taxes and tax revolts |b the legacy of Proposition 13 |c Arthur O'Sullivan, Terri A. Sexton, Steven M. Sheffrin |
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| 505 | 8 | |a 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 | |
| 520 | |a Property 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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Datensatz im Suchindex
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| author | O'Sullivan, Arthur |
| author_facet | O'Sullivan, Arthur |
| author_role | aut |
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| bvnumber | BV043928177 |
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| contents | 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 |
| ctrlnum | (ZDB-20-CBO)CR9780511664861 (OCoLC)967421462 (DE-599)BVBBV043928177 |
| dewey-full | 336.22/09794 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.22/09794 |
| dewey-search | 336.22/09794 |
| dewey-sort | 3336.22 49794 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1017/CBO9780511664861 |
| format | Electronic eBook |
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| isbn | 9780511664861 |
| language | English |
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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 Property Taxes & Tax Revolts Cambridge Cambridge University Press 1995 1 online resource (x, 159 pages) txt rdacontent c rdamedia cr rdacarrier Title from publisher's bibliographic system (viewed on 05 Oct 2015) 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 Property 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 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 1\p DE-604 Sexton, Terri A. Sonstige oth Sheffrin, Steven M. Sonstige oth Erscheint auch als Druckausgabe 978-0-521-03599-6 Erscheint auch als Druckausgabe 978-0-521-46159-7 https://doi.org/10.1017/CBO9780511664861 Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | O'Sullivan, Arthur Property taxes and tax revolts the legacy of Proposition 13 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 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_alt | Property Taxes & Tax Revolts |
| 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 | 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 | Real property tax / California Real property tax / United States Tax and expenditure limitations / California Tax and expenditure limitations / United States Vermögensteuer USA |
| url | https://doi.org/10.1017/CBO9780511664861 |
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