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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.

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