Fiscal limitation measures such as California's Proposition 13 and the tax and spending cap laws in Kansas and New Jersey change the balance of taxes used to finance public services. To assess those effects, the authors performed tax-incidence analyses in ten cities in Kansas, New Jersey, and California. In each city the level of the total burden of state and local taxes was measured, as it varies across income classes, in both the pre- and post-adoption period. The authors focus on the changes in level and in distribution that occurred when the fiscal-limit laws were instituted. They also discuss burden changes for owner-occupiers as compared with renters. Finally, they speculate about how possible future tax structure modifications might affect the distribution of tax burdens.
This report is part of the RAND Corporation Report series. The report was a product of the RAND Corporation from 1948 to 1993 that represented the principal publication documenting and transmitting RAND's major research findings and final research.
This document and trademark(s) contained herein are protected by law. This representation of RAND intellectual property is provided for noncommercial use only. Unauthorized posting of this publication online is prohibited; linking directly to this product page is encouraged. Permission is required from RAND to reproduce, or reuse in another form, any of its research documents for commercial purposes. For information on reprint and reuse permissions, please visit www.rand.org/pubs/permissions.
The RAND Corporation is a nonprofit institution that helps improve policy and decisionmaking through research and analysis. RAND's publications do not necessarily reflect the opinions of its research clients and sponsors.