Property Taxes and Tax Revolts: The Legacy of Proposition 13

Paperback (Print)
Buy Used
Buy Used from
(Save 39%)
Item is in good condition but packaging may have signs of shelf wear/aging or torn packaging.
Condition: Used – Good details
Used and New from Other Sellers
Used and New from Other Sellers
from $24.99
Usually ships in 1-2 business days
(Save 44%)
Other sellers (Paperback)
  • All (9) from $24.99   
  • New (4) from $38.22   
  • Used (5) from $24.99   


Property tax revolts have been a much-publicized feature of contemporary political life in the United States and abroad. Focusing on California's experience with Proposition 13, which has had potentially far-reaching political ramifications yet whose effects and possible alternatives have been little understood, this book examines the causes and consequences of property tax revolts. The authors begin by discussing the origins of four different historical episodes with property tax revolts and the nature of property tax systems throughout the world. They then examine the consequences of property tax limitations with a detailed analysis of the acquisition-value tax system passage of Proposition 13 established. New theoretical approaches and new evidence from a comprehensive empirical study are brought to bear on the California experience in order to highlight the key aspects of equity and efficiency of the property tax system. Since property taxes are the primary source of revenue for local governments, the authors compare and contrast the experiences of Massachusetts and California with regard to the evolution of local government following property tax limitations. Finally, the book considers alternatives for reform and lessons to avoid future property tax revolts.
Read More Show Less

Editorial Reviews

From the Publisher
"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

Read More Show Less

Product Details

  • ISBN-13: 9780521035996
  • Publisher: Cambridge University Press
  • Publication date: 5/31/2007
  • Edition description: New Edition
  • Pages: 172
  • Product dimensions: 5.98 (w) x 8.98 (h) x 0.39 (d)

Table of Contents

List of tables, figures, and boxes
1 The context and significance of tax revolts 1
2 The diversity of property tax systems 15
3 The simple analytics of an acquisition-value tax system 39
4 Measuring the disparities 55
5 Incidence, mobility, ownership, and capitalization 71
6 Tax limitation and local government 94
7 Revenue projections and policy alternatives 121
8 The future of the property tax 136
Notes 146
References 151
Index 155
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star


4 Star


3 Star


2 Star


1 Star


Your Rating:

Your Name: Create a Pen Name or

Barnes & Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation


  • - By submitting a review, you grant to Barnes & and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Terms of Use.
  • - Barnes & reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)