Reports on a socioeconomic analysis of voter behavior on California's Proposition 13 and compares those results with voting on Proposition 1, a 1973 initiative in which the voters rejected a constitutional amendment that would have limited state taxes and expenditures to a percentage of California's net product. Available from NTA-TIA, 21 East…

The direct estimates of the relationship between permanent income and property tax payments presented here suggest that the property tax on homeowners is progressive at the national level and generally proportional at the local level. Available from NTA-TIA, 21 East State Street, Columbus, OH 43215. (Author)

Develops a general revenue model that incorporates the feedback and interaction between major federal, state, and local revenue sources. The model is applied to California for the 1965-75 period and the results are applied to an analysis of the property tax limitation initiative. Available from Stanley J. Bowers, Executive Director, NTA-TIA, 21…

In 1973, many States had widespread tax reductions as a result of (1) the greater impact of inflation on income rather than on outgo, (2) the stabilizing of educational costs, and (3) federal revenue sharing. State legislation has shifted local fiscal responsibilities to State government, expanded the use of broad-based taxes, and instituted tax…

This study projects estimates of changes in State tax patterns resulting from the implementation of a modified foundation grant and a percentage equalizing grant. The resulting estimates show increased progressivity of the State tax structure under both types of grants. (Author)

In order to offer an analysis of alternative tax limitation possibilities, the ways in which Leviathan (the nonbenevolent despot model of government) can be constrained by elements of the "fiscal constitution" are examined. Journal availability: see EA 511 898. (Author/IRT)

A uniform statewide property tax and total State responsibility for school financing could resolve some major inequities for tax payers and students in the present system of financial support. (RA)

Building on the work of Charles Tiebout (1956), presents a consumer choice model in which tax-service ratios at different locations in the metropolitan area and family income are determinants of residential location. Then considers the implications of two possible solutions to urban area fiscal problems -- revenue sharing and metropolitan…