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…

The revisionist view that property taxes are progressive rather than regressive is contradicted by research that shows the property tax takes proportionately more from the low-income taxpayer than it does from the middle- or high-income taxpayer. (Author/MLF)

Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

Argues that shifting the property tax burden from improvement values to unimproved land values would help to preserve open space around cities and stem the flight of businesses and homeowners from central cities to the suburbs. Available from: The American Journal of Economics and Sociology, 50 East 69th Street, New York, New York 10021; $3.00…

The people say they favor reduction in the property tax -- an inequitable and disastrously inflexible source of funds for schools in a period of inflation. Voters have recently turned down proposals that would have reduced reliance on the property tax in five States. Tells why. (Editor)

Section 512(b) of the Internal Revenue Code contains several categorical exemptions from the unrelated business tax including rental income. Application of this exemption to church-owned property is examined. (LBH)

As a means of understanding the Jarvis-Gann initiative, the author examines the political and economic climate of California in 1977-78, examines the Jarvis initiative and the legislative alternative, and discusses the campaign strategies and unanticipated events as they affected the voters. (Author/IRT)

Examines the dispersion of assessed valuation per pupil in Illinois and evaluates some proposals that might reduce this dispersion. The major proposal considered by the author is removal of industrial and commercial property (I & C) from local rolls. The conclusion is drawn that removing I & C from the property tax base has little or no…

This document reports the results of a survey designed to determine the extent to which recommendations made to the States by the Advisory Commission on Intergovernmental Relations (ACIR) in 1963 had been carried out. The survey contained 149 questions tackling such basic issues as constitutional restrictions in property tax administration,…

The Rodriguez decision simply points up the fact that the answer to unequal educational opportunity is not to be found in the federal constitution but in the reform of property assessment and property taxation. (Author/JN)

The results of the G.A.O.'s State-by-State investigation of the status of the $1.7 billion distributed to 50 State governments and the District of Columbia for 1972 are reported in this pamphlet. The investigation attempted to assess the actual impact of revenue sharing in such areas as tax reduction, changes in budget priorities, and increased…

Citizen groups in West Virginia are going to court in an attempt to increase the traditionally low appraisal of corporate lands. (IRT)

Qualifications that a hospital must meet to be tax exempt are outlined and discussed. Focus is on organizational and operational characteristics, public vs. private benefit, and prohibition of political activity. (LBH)