Proposition 13 and its offspring: For good or for evil?

Therese J. McGuire*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

26 Scopus citations

Abstract

The answer to the question posed in the title depends on which model of local government behavior is operative. If it is the median-voter/benevolent-dictator model, then property tax limits can only be for evil. If it is the Leviathan/budget-maximizing-bureaucratic model, then property tax limits have the potential to improve the welfare of local resident voters. From this perspective, I reassess the empirical literature on state-imposed limits on local property taxes and conclude that the evidence can be interpreted as supportive of the notion that the Leviathan model may be operative and thus that property tax limits have the potential to improve welfare.

Original languageEnglish (US)
Pages (from-to)129-138
Number of pages10
JournalNational Tax Journal
Volume52
Issue number1
StatePublished - Mar 1 1999

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics and Econometrics

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