Start Date
25-11-1988 12:30 PM
End Date
25-11-1988 2:30 PM
Description
In the United States three waves of tax revolt are identified. The first wave, associated with the slogan, "No Taxation without Representation," ignited the American Revolution. The second, Jacksonian, tax revolt in the 1830s produced the requirement in state constitutions of direct voter approva~, by means of bond referenda, for public borrowing. The third wave, commencing on June 6, 1978 when the California electorate approved Proposition 13, focused explicitly on property tax reduction and implicitly on reducing public sector growth.
Publication Date
November 1988
Recommended Citation
Beaumont, Marion S., "What happens when taxpayers take matters into their own hands: How tax and spending limitations have changed the property tax in the United States" (1988). International Research Symposium. 18.
https://researchexchange.iaao.org/irs/irs88/sessions/18
What happens when taxpayers take matters into their own hands: How tax and spending limitations have changed the property tax in the United States
In the United States three waves of tax revolt are identified. The first wave, associated with the slogan, "No Taxation without Representation," ignited the American Revolution. The second, Jacksonian, tax revolt in the 1830s produced the requirement in state constitutions of direct voter approva~, by means of bond referenda, for public borrowing. The third wave, commencing on June 6, 1978 when the California electorate approved Proposition 13, focused explicitly on property tax reduction and implicitly on reducing public sector growth.