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Computing the Extent of Circumvention of Proposition 13: A Note
Author(s) -
Khoury Sarkis J.,
Pal Poorna C.
Publication year - 2000
Publication title -
american journal of economics and sociology
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.199
H-Index - 38
eISSN - 1536-7150
pISSN - 0002-9246
DOI - 10.1111/1536-7150.00017
Subject(s) - revenue , constitution , proposition , state (computer science) , tax revenue , order (exchange) , economics , california proposition 13 , personal income , public economics , monetary economics , microeconomics , finance , macroeconomics , political science , law , mathematics , philosophy , epistemology , algorithm
We analyze the own‐source revenues of California state and local governments relative to the State’s personal income in order to examine the extent to which the growth in non‐tax revenues has circumvented the reduction in taxes produced by Proposition 13. Our results show that, while non‐tax revenues have been the favored means to circumvent California's fiscal constitution, the circumvention has been only marginal.