Fiscal restraints and the burden of local and state taxes / Dennis De Tray [et al.].

Format
Book
Language
English
Published/​Created
Santa Monica, CA : RAND Corporation, [1981].
Description
1 online resource (ix, 88 pages) : illustrations

Details

Subject(s)
Related name
Series
R (Rand Corporation). [More in this series]
Summary note
Fiscal limitation measures such as California's Proposition 13 and the tax and spending cap laws in Kansas and New Jersey change the balance of taxes used to finance public services. To assess those effects, the authors performed tax-incidence analyses in ten cities in Kansas, New Jersey, and California. In each city the level of the total burden of state and local taxes was measured, as it varies across income classes, in both the pre- and post-adoption period. The authors focus on the changes in level and in distribution that occurred when the fiscal-limit laws were instituted. They also discuss burden changes for owner-occupiers as compared with renters. Finally, they speculate about how possible future tax structure modifications might affect the distribution of tax burdens.
Notes
  • "R-2646-FF/RC."
  • "Prepared for the Ford Foundation."
  • "August 1981."
Other format(s)
Available in PDF form online.
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