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Full-Text Articles in Social and Behavioral Sciences
Taxpayers Rights Amendment: A Sequel To Dakota Proposition?, Philip Favero
Taxpayers Rights Amendment: A Sequel To Dakota Proposition?, Philip Favero
Economics Staff Paper Series
During their campaign against Dakota Proposition, some of the opponents to that proposed constitutional amendment indicated their interest in a substitute measure to limit taxes in South Dakota. The substitute would involve, they stated, tying South Dakota taxes to the rate of inflation. An example of this kind of measure know as the Taxpayer's Rights Amendment" has been written and may be presented as a petition to change the South Dakota Constitution in a future general election. This Staff Paper includes a brief introductory analysis of the "Taxpayer's Rights Amendment." Suggestions for future research are also offered should the proposed …
Major Tax Reductions And Public Education, Philip Favero
Major Tax Reductions And Public Education, Philip Favero
Economics Staff Paper Series
The following discussion of tax reductions uses as an example South Dakota’s own version of Proposition 13, the Dakota Proposition. In the discussion which follows, four major themes are developed. First, Dakota Proposition would have a very major consequence for public finance in South Dakota-beginning in 1982 and extending indefinitely thereafter. Second, Dakota Proposition and other major tax reduction proposals have a variety of origins---some particular to the relevant state, and some more general origins as well. Third, common misunderstanding and, indeed, ignorance exists about the benefits provided by public education and about taxation to support education. And finally, Dakota …
Revenue Sources For State And Local Governments: Criteria For Choice, Philip Favero
Revenue Sources For State And Local Governments: Criteria For Choice, Philip Favero
Economics Staff Paper Series
Citizen dissatisfaction with taxes is a theme which has recurred often in American history--from the Tea Party at Boston to Proposition 13 in California. As before, tax dissatisfaction in its current form is prompting changes in: the level of government expenditures; the mix of revenue sources used to finance expenditures; and the structure of institutions created to provide public services. Much of the local tax reform effort is focused on state and local finance systems and especially on the real property tax. Citizen participation in reform efforts is an example of democracy in action. Yet, the quality of reforms achieved …