Voters Hold the Key: Lock-in, Mobility and the Portability of Property Tax Exemptions
http://www.frbatlanta.org/filelegacydocs/wp0919.pdf
Looks at the growth of schemes to cap property tax assessments since California voters approved Proposition 13 in 1978 and whether reasons for voter support of such measures are grounded in the desire to curb local government expenditures or to reduce tax share at the expense of other property owners. Working Paper 2009-19 of the Federal Reserve Bank of Atlanta.
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