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The limitations of tax limitation
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1978
Year
Optimal TaxationCorporate TaxLawPolicy AnalysisCalifornia ConstitutionTax IncentiveTax LimitationCorporate TaxationFederal Tax PracticeEstate TaxTax PolicyTax LawEconomicsPublic PolicyTax Limitation AmendmentCalifornia State ConstitutionTax AvoidancePublic FinanceFederal Income TaxFederal TaxEconomic PolicyBusinessProposition 13
Two down, 48 to go. The approval on June 6, 1978, by the people of our largest state of Proposition 13 - a tax limitation amendment to the California Constitution - has given great impetus to the grassroot movement that Governor Ronald Reagan began in that state five years ago when he sponsored Proposition 1.