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ISBN: 0521461596, 9780521461597Издательство: Cambridge University Press
Property tax revolts have occurred both in the United States and abroad. This book examines the causes and consequences of property tax revolts, focusing on California's experience with Proposition 13. New 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 local government's main revenue source, the book includes a comparative study of the evolution of local government following property tax limitations in several states. Finally, the book considers alternatives for reform and lessons to avoid future revolts.