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An Alternative Tale of Two Tax Jurisdictions
Author(s) -
Galles Gary M.,
Sexton Robert L.
Publication year - 1999
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/j.1536-7150.1999.tb03305.x
Subject(s) - per capita , economics , revenue , cites , tax revenue , per capita income , public economics , demography , accounting , sociology , population , fishery , biology
Cebula (1999) suggests that the success of California's Proposition 13 and Massachusetts’Proposition 2‐1/2 is better judged by their effects on the growth rates of real per capita revenues and expenditures rather than on the levels of those variables, which Galles and Sexton (1998) used to evaluate those measures. However, the data shows that virtually all of their effects, relative to the United States as a whole, arose during their implementation periods, and that there is no clear evidence of the “longer term success in terms of reducing the growth rate of real per capita revenues and expenditures” that Cebula cites.