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...

The National Tax Association’s project on the taxation of telecommunications and electronic commerce recommended that each state employing a sales and use tax consider adopting a single statewide rate rather than continue with the number of rates currently in use. This recommendation was made...

Relates the large amount of available literature to two important issues currently on the tax policy agenda: proposed increases in marginal tax rates for upper-income taxpayers and the taxation of employer-provided health insurance.

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.

Can a simplified United States tax system act as an effective deterrent to individual income tax evasion? Deterrence is usually sought through alternative methods that create fear, for example, increasing the probability of an audit. In contrast, this paper analyzes whether a simple tax system...