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Full-Text Articles in Law
From Equity To Adequacy: Evolving Legal Theories In School Finance Litigation: The Case Of Connecticut, Lesley A. Denardis
From Equity To Adequacy: Evolving Legal Theories In School Finance Litigation: The Case Of Connecticut, Lesley A. Denardis
Political Science & Global Affairs Faculty Publications
Since the landmark school finance decision Serrano v. Priest (1971) ruled that California’s reliance on the property tax to finance public schools violated equal protection provisions in state and federal constitutions, a wave of school finance litigation swept the United States. Connecticut followed with Horton v. Meskill (1977) and most recently with CCJEF v. Rell (2005). The Connecticut State Supreme Court has been a key actor in the policy making process concerning school finance reform in Connecticut. This study will trace the history of school finance litigation in Connecticut and the evolving legal theories used to undergird major court cases. …
Proposition 13 And The California Fiscal Shell Game, Colin H. Mccubbins, Mathew D. Mccubbins
Proposition 13 And The California Fiscal Shell Game, Colin H. Mccubbins, Mathew D. Mccubbins
Faculty Scholarship
We study the effects of California’s tax and expenditure limitations, especially Proposition 13. We find that Proposition 13 was indeed effective at reducing both ad valorem property taxes per capita and total state and local taxes per capita, at least in the short run. We further argue that there have been unintended second- ary effects that have resulted in an increased tax burden, undermining the aims of Proposition 13. To circumvent the limits imposed by Proposition 13, the state has drastically increased nonguaranteed debt, has privatized the public fisc, and has devolved the authority to lay and collect taxes and …
Making Mountains Of Debt Out Of Molehills: The Pro-Cyclical Implications Of Tax And Expenditure Limitations, Mathew D. Mccubbins, Ellen Moule
Making Mountains Of Debt Out Of Molehills: The Pro-Cyclical Implications Of Tax And Expenditure Limitations, Mathew D. Mccubbins, Ellen Moule
Faculty Scholarship
This paper presents evidence that property tax limits have detrimental effects on state and local revenues during recessions. Property tax limits cause states to rely on income–elastic revenue sources, such as the income tax or charges and fees. Greater reliance on these revenue sources results in greater revenue declines during economic downturns. We present analysis of time–series, cross–sectional data for the U.S. states for each of these conclusions. Our results suggest that states would have fewer and more modest financial problems during economic downturns if they did not enact property tax limitations.