Tax limitations to reduce municipal property taxes: Truth in taxation in Texas

Journal of Urban Affairs

Volumn 19, Issue 1, 1997, Pages 45-58

  Bland, Robert L ^a   Laosirirat, Phanit ^b  

^a UNIVERSITY OF NORTH TEXAS   (United States)

^b Natl Info Technology Committee   (Thailand)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0031536529     PISSN: 07352166     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1467-9906.1997.tb00396.x     Document Type: Article

References (21)

1. Advisory Commission on Intergovernmental Relations. (1962). State constitutional and statutory restrictions on local taxing powers, Report A-14. Washington D.C.: Government Printing Office.
2. Advisory Commission on Intergovernmental Relations. (1977). State limitations on local taxes & expenditures, Report A-64. Washington, D.C.: Government Printing Office.
3. Advisory Commission on Intergovernmental Relations. (1985). The question of state government capability, Report A-98. Washington, D.C.: Government Printing Office.
4. Advisory Commission on Intergovernmental Relations. (1987). Fiscal discipline in the federal system: national reform and the experience of the states. Washington, D.C.: Government Printing Office.
5. Behrens, J. O. (1984). Taxable property values 1 to 6 - matters of de facto. In Proceedings of the Seventy-Seventh Annual Conference on Taxation, pp. 67-72. Nashville: National Tax Association, Tax Institute of America.
6. Bell, M. E., & Bowman, J. H. (1987). The effect of various intergovernmental aid types on local own-source revenues: the case of property taxes in Minnesota cities. Public Finance Quarterly, 15, 282-297.
7. Bloom, H. S., & Ladd, H. F. (1982). Property tax revaluation and tax levy growth. Journal of Urban Economics, 11, 73-84.
8. Break, G. F. (1980). Financing government in a federal system. Washington, D.C.: Brookings Institution.
9. Cornia, G. C., Wheeler, G. E., & Smith, S. M. (1990). Effects of truth-in-taxation on property tax revenue in 29 Utah counties, 1971-1988. Public Budgeting & Financial Management, 2, 233-252.
10. Fisher, G. W. (1989). Property taxation and local government: four hypotheses. Property Tax Journal, 8, 113-128.
11. Fisher, R. C., & Gade, M. N. (1991). Local property tax and expenditure limits. In T. J. McGuire & D. W. Naimark (Eds.), State and local finance for the 1990s: a case study of Arizona, pp. 449-462. Tempe: Arizona State University.
12. Kenyon, D. A., & Benker, K. M. (1984). Fiscal discipline: lessons from the state experience. National Tax Journal, 37, 433-446.
13. Ladd, H. F. (1975). Local education expenditures, fiscal capacity, and the composition of the property tax base. National Tax Journal, 28, 145-158.
14. Ladd, H. F. (1978). An economic evaluation of state limitations on local taxing and spending powers. National Tax Journal, 31, 1-18.
15. Ladd, H. F. (1981). Municipal expenditures and the rate of population change. In R. W. Burchell & D. Listokin (Eds.), Cities under stress, pp. 351-367. Piscataway, NJ: Center for Urban Policy Research.
16. McDowall, D., McCleary, R., Meidinger, E. E., & Hay, R. A., Jr. (1980). Interrupted time series analysis. Sage University Paper series on Quantitative Applications in the Social Sciences, 07-021. Beverly Hills: Sage Publications.
17. Pajcic, S., Weber, V., & Francis, J. (1980). Truth or consequences: Florida opts for truth in millage in response to the proposition 13 syndrome. Florida State University Law Review, 8, 593-627.
18. Preston, A. E. & Ichniowski, C. (1991). A national perspective on the nature and effects of the local property tax revolt, 1976-1986. National Tax Journal, 44, 123-145.
19. SAS Institute, Inc. (1993). SAS/ETS User's guide, version 6, (2nd ed.). Cary, NC: SAS Institute.
20. State Property Tax Board, (1989). Truth-in-taxation 1989: a guide for setting lax rates. Austin, TX: Author.
21. Wershaw, J. S. & Schwartz, E. S. (1981). Ad valorem assessments in Florida - recent developments. University of Miami Law Review, 36, 67-90.