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Differential Burdens From the Assessment Provisions of Proposition 13

Author

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  • O'Sullivan, Arthur
  • Sexton, Terri A.
  • Sheffrin, Steven M.

Abstract

Analysis of property tax records and income tax returns in four California counties (used to measure differentials related to Proposition 13 assessment provisions) indicates that less mobile (elderly and lower income) homeowners tended to benefit most.

Suggested Citation

  • O'Sullivan, Arthur & Sexton, Terri A. & Sheffrin, Steven M., 1994. "Differential Burdens From the Assessment Provisions of Proposition 13," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(4), pages 721-730, December.
    • Handle: RePEc:ntj:journl:v:47:y:1994:i:4:p:721-30
    DOI: 10.1086/NTJ41789104
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    Cited by:

    1. Edward C. Waters & David W. Holland & Bruce A. Weber, 1997. "Economic Impacts of a Property Tax Limitation: A Computable General Equilibrium Analysis of Oregon's Measure 5," Land Economics, University of Wisconsin Press, vol. 73(1), pages 72-89.
    2. Gebhard Kirchgassner, 2002. "The effects of fiscal institutions on public finance: a survey of the empirical evidence," Chapters, in: Stanley L. Winer & Hirofumi Shibata (ed.), Political Economy and Public Finance, chapter 9, Edward Elgar Publishing.
    3. Seth B. Payton, 2012. "The Impact of Property Assessment Standards on Property Tax Burden," Public Finance Review, , vol. 40(5), pages 584-613, September.

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