Sexton, Terri A.; Sheffrin, Steven M.; O’Sullivan, Arthur - In: National Tax Journal 52 (1999) n. 1, pp. 99-112
This paper explores the causes and consequences of Proposition 13, focusing on its effects on horizontal equity among homeowners, household mobility, and the fiscal structure of state and local government. Horizontal inequities arise because a household's property tax liability depends on the...