This important book convincingly demonstrates that the property tax revolt that culminated in California's Proposition 13 in 1978 originated to a large extent in a surprising, and heretofore unanalyzed phenomenon: the modernization of the collection of the property tax. The import of Proposition...

There are many paradoxes presented by the relationship of Californians to taxes and spending. Rather than bemoan the seeming disconnects, this short article argues that Californians should be understood as wanting more taxation according to a benefit principle. This approach indicates that...

This Article analyzes the behavioral economics literatures on how individuals understand taxation (i.e., tax salience). We evaluate how taxpayers respond to different presentations of tax prices both in their roles as market participants and as voters. We aim to combat several naïve notions...

There are many paradoxes presented by the relationship of Californians to taxes and spending. Rather than bemoan the seeming disconnects, this short article argues that Californians should be understood as wanting more taxation according to a benefit principle. This approach indicates that...

There are many ways in which the Internal Revenue Code doles out tax expenditures to non-sustainable development patterns. Most notably, there is the series of provisions that subsidize home ownership. These federal subsidies are in direct tension with the many programs meant to encourage...

So many things have gone wrong with our housing market that it is hard to know where to start. One simple diagnosis is that we invested too much in houses that were not worth as much as we thought. Looked at in this way, it is relatively easy to see how innovations like interest-only loans...

In this symposium essay, we explore the theoretical implications of one particular type of fiscal limitation on state legislatures — namely, special Tax Increase Limitation rules (TILs). We argue that there is no meaningful content to the term “tax increase” as used in TILs. This...

In most markets, it is considered desirable for consumers to have more choices. But health insurance regulation is different. When it comes to health insurance, giving consumers more choices can result in the market collapsing — leaving the sickest and most needy consumers without any good...

This essay develops three new doctrinal arguments in support of the conclusion that a state-level carbon tax with border adjustments should be permissible under the dormant commerce clause. This essay builds on our prior work to argue against the view that a single state cannot (practically)...