Property Tax Limitations and Mobility: The Lock-in Effect of California's Proposition 13
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https://www.nber.org/papers/w11108
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资源简介：
Proposition 13, adopted by California voters in 1978, mandates a property tax rate of one percent, requires that properties be assessed at market value at the time of sale, and allows assessments to rise by no more than 2% per year until the next sale. In this paper, we examine how Prop 13 has
提供机构：
美国国家经济研究局
创建时间：
2005-02-01
