What Do Tax Limitation Votes Mean?
Rubinfeld, Daniel, Courant, Paul N. & Gramlich, Edward M.
Abstract
In response to the tax limitation movement which received national attention with the passage of California's Proposition 13 and which gave rise to a slate of tax limitation referends on the Michigan ballot in 1978, we began a theoretical and empirical study of the relationship between the size of state and local governing units and issues in public finance.