Computing the Extent of Circumvention of Proposition 13 : A Note

We analyze the own-source revenues of California state and local governments relative to the State's personal income in order to examine the extent to which the growth in non-tax revenues has circumvented the reduction in taxes produced by Proposition 13. Our results show that, while non-tax revenues have been the favored means to circumvent California's fiscal constitution, the circumvention has been only marginal

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Year of publication:	2000
Authors:	Pal, Poorna C. ; Khoury, Sarkis J.
Publisher:	[S.l.] : SSRN
Subject:	Steuereinnahmen \| Tax revenue \| Öffentliche Einnahmen \| Public revenue \| Einkommensteuer \| Income tax \| Kommunalhaushalt \| Municipal budget
Description of contents:	Abstract [papers.ssrn.com]

Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: American Journal of Economics & Sociology, Vol. 59, Iss. 1 Volltext nicht verfügbar
Classification:	H77 - Intergovernmental Relations; Federalism
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014153711