Property Taxes and Tax Revolts

Released on by Arthur O'Sullivan
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  • Property Taxes and Tax Revolts Book Detail

  • Author : Arthur O'Sullivan
  • Release Date : 1995-01-27
  • Publisher : Cambridge University Press
  • Genre : Business & Economics
  • Pages : 170
  • ISBN 13 : 0521461596
  • File Size : 94,94 MB
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Property Taxes and Tax Revolts by Arthur O'Sullivan PDF Summary

Book Description: Property tax revolts have occurred both in the United States and abroad. 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. New theoretical approaches and new 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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