Property Taxes and Tax Revolts by Arthur O'sullivan
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.
"The book..makes an interesting contribution to public finance." Journal of Economic Literature
"...worthy of close attention from public finance economists and policy analysts interested in the fiscal situations facing state and local governments....the quality of research is very high, the appropriate policy issues are targeted, and the exposition is excellent." Charles Leathers, Journal of Economic Issues
"...worthy of close attention from public finance economists and policy analysts interested in the fiscal situations facing state and local governments....the quality of research is very high, the appropriate policy issues are targeted, and the exposition is excellent." Charles Leathers, Journal of Economic Issues
Mark Haveman, executive director of the Minnesota Taxpayers Association, joined the organization in 2002 as part of an effort to revitalize its research and education arm, the Minnesota Center for Public Finance Research. Previously, Haveman was vice president of a policy and technology consulting firm specializing in environmental protection and resource conservation issues. He has also served on policy and project advisory boards for the U.S. Environmental Protection Agency, the National Institute for Standards and Technology, as well as for several state agencies, academic institutions, and private foundationsTerri A. Sexton is professor of economics at California State University, Sacramento, and associate director of the Center for State and Local Taxation at the University of California, Davis. Sexton's research has focused on the economic and fiscal impacts of various state and local taxes including a comprehensive study of Proposition 13, with Steven M. Sheffrin and Arthur O'Sullivan, that culminated in Property Taxes and Tax Revolts: The Legacy of Proposition 13 (Cambridge University Press, 1995). Her research has appeared in such publications as National Tax Journal, Land Economics, Rand Journal of Economics, and Journal of Urban Economics.
| SKU | Unavailable |
| ISBN 13 | 9780521035996 |
| ISBN 10 | 0521035996 |
| Title | Property Taxes and Tax Revolts |
| Author | Arthur O'sullivan |
| Condition | Unavailable |
| Binding Type | Paperback |
| Publisher | Cambridge University Press |
| Year published | 2007-03-23 |
| Number of pages | 172 |
| Cover note | Book picture is for illustrative purposes only, actual binding, cover or edition may vary. |
| Note | Unavailable |