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What Do Tax Limitation Votes Mean?, Daniel Rubinfeld, Paul N. Courant, Edward M. Gramlich
What Do Tax Limitation Votes Mean?, Daniel Rubinfeld, Paul N. Courant, Edward M. Gramlich
Law Quadrangle (formerly Law Quad Notes)
In response to the tax limitation movement which received national attention with the passage of California's Proposition 13 and which gave rise to a slate of tax limitation referends on the Michigan ballot in 1978, we began a theoretical and empirical study of the relationship between the size of state and local governing units and issues in public finance.