Article: An Alternative Tale of Two Tax Jurisdictions: A Reply.(reply to article by Richard Cebula in this issue, p. 529)

I

Introduction

In "A Tale of Two Tax Jurisdictions," Galles and Sexton (1998) demonstrated that both California's Proposition 13 and Massachusetts' Proposition 2-1/2 were only temporarily successful in reducing the real per capita levels of state and local revenues and expenditures. While those measures fell upon implementation of the propositions, within a decade they had grown to exceed their pre-proposition levels.

In "An Alternative Tale of Two Tax Jurisdictions," Richard Cebula (1999) suggests that these propositions' success should be judged by their effects on the growth rates of real per capita revenues and expenditures, rather than on ...

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