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Property tax revolts have occurred both in the United States and elsewhere. This book examines the causes and consequences of such revolts with a special focus on the California experience with Proposition 13. The work examines the consequences of property tax limitations for public finance with a detailed analysis of the tax system put into place in California. 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 the primary source of revenue for local governments, the book compares and contrasts the experiences of several states with regard to the evolution of local government following property tax limitations. Finally, the book considers alternatives for reform and lessons to avoid future tax conflicts of this kind.

Tax law --- California --- United States --- Real property tax --- Tax and expenditure limitations --- Biens réels --- Impôt et dépenses publiques --- Impôts --- Réduction --- biens immobiliers fiscal --- politique fiscale --- theories fiscales --- eua --- onroerende goederen fiscaal --- fiscaal beleid --- belastingtheorieen --- vsa --- Biens réels --- Impôt et dépenses publiques --- Impôts --- Réduction --- Proposition 13 (California property tax initiative) --- Propriété --- Droit fiscal --- Business, Economy and Management --- Economics --- Real property tax - California. --- Real property tax - United States. --- Tax and expenditure limitations - California. --- Tax and expenditure limitations - United States. --- United States of America