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The Tax Revolt in Massachusetts: Revolution and Reason
Author(s) -
Wallin Bruce A.
Publication year - 2004
Publication title -
public budgeting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.694
H-Index - 30
eISSN - 1540-5850
pISSN - 0275-1100
DOI - 10.1111/j.0275-1100.2004.00346.x
Subject(s) - ballot , legislature , state (computer science) , property tax , proposition , economics , public economics , law and economics , tax reform , ad valorem tax , political science , public administration , business , law , voting , politics , computer science , philosophy , epistemology , algorithm
The modern‐day tax revolt in Massachusetts was initiated by passage of the property tax limitation measure Proposition 2½ in 1980. Predictions of draconian budget cuts never materialized due to state legislative modification of the initiative's provisions, and judicious use of local voter overrides. Massachusetts citizens have continued to bring tax issues to the ballot, with fairly reasoned outcomes.