List of tables, figures and boxes; Preface; 1. The context and significance of tax revolts; 2. The diversity of property tax systems; 3. The simple analytics of an acquisition-value tax system; 4. Measuring the disparities; 5. Incidence, mobility, ownership and capitalization; 6. Tax limitation and local government; 7. Revenue projections and policy alternatives; 8. The future of the property tax; Notes; References; Index.

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This book examines the causes and consequences of property tax revolts, focusing on California's experience with Proposition 13.

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"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

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Table of Contents

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