This important book convincingly demonstrates that the property tax revolt that culminated in California's Proposition 13 in 1978 originated to a large extent in a surprising, and heretofore unanalyzed phenomenon: the modernization of the collection of the property tax. The import of Proposition...

There are many paradoxes presented by the relationship of Californians to taxes and spending. Rather than bemoan the seeming disconnects, this short article argues that Californians should be understood as wanting more taxation according to a benefit principle. This approach indicates that...

Recent research in marketing and public economics suggests that consumers underestimate the effects of taxes and surcharges on total purchase prices when taxes and surcharges are made less salient. The leading explanation is that consumers anchor on base prices and underadjust for surcharges. We...