Open Access. Powered by Scholars. Published by Universities.®

Taxation-State and Local Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 2 of 2

Full-Text Articles in Taxation-State and Local

Criticism, Confusion Over California’S Proposition 19 Property Tax Amendments, Berenice Quirino Apr 2021

Criticism, Confusion Over California’S Proposition 19 Property Tax Amendments, Berenice Quirino

GGU Law Review Blog

Proposition 19, the California measure narrowly approved by voters last November, created a tax break for some and tax hikes for others. Proponents of the measure tout the new tax revenue stream for the state as well as benefits for some of its vulnerable residents. In contrast, those opposed argue it disproportionately benefits wealthy, white residents while hurting people of color and low-income Californians.

The measure amended the California constitution by adding new sections to Article XIII A, which relates to tax limitations. As of April 1, 2021, Proposition 19 removes certain restrictions for eligible homeowners who transfer their home’s …


How The State And Federal Tax Systems Operate To Deny Educational Opportunities To Minorities And Other Lower Income Students, Camilla E. Watson Jan 2021

How The State And Federal Tax Systems Operate To Deny Educational Opportunities To Minorities And Other Lower Income Students, Camilla E. Watson

Scholarly Works

The importance of education cannot be overstated. Education is a core principle of the American Dream, and as such, it is the ticket to a better paying job, homeownership, financial security, and a better way of life. Education is the key factor in reducing poverty and inequality and promoting sustained national economic growth. But while the U.S. Supreme Court has referred to education as "perhaps the most important function of the state and local governments," it has nevertheless stopped short of declaring education a fundamental right guaranteed under the Constitution. As a consequence, because education is not considered a fundamental …