An Alternative Tale of Two Tax Jurisdictions: A Reply

American Journal of Economics and Sociology, Vol. 58, No. 3, July 1999

5 Pages Posted: 29 Dec 2009

See all articles by Gary M. Galles

Gary M. Galles

Pepperdine University

Robert L. Sexton

Pepperdine University - Economics Department

Date Written: December, 28 2009

Abstract

Cebula (1999) suggests that the success of California's Proposition 13 and Massachusetts' Proposition 2-1/2 is better judged by their effects on the growth rates of real per capita revenues and expenditures rather than on the te^ek of those variables, which Galles and Sexton (1998) used to evaluate those measures. However, the data shows that virtually all of their effects, relative to the United States as a whole, arose during their implementation periods, and that there is no clear evidence of the "longer term success in terms of reducing the growth rate of real per capita revenues and expenditures" that Cebula cites.

Suggested Citation

Galles, Gary and Sexton, Robert L., An Alternative Tale of Two Tax Jurisdictions: A Reply (December, 28 2009). American Journal of Economics and Sociology, Vol. 58, No. 3, July 1999. Available at SSRN: https://ssrn.com/abstract=1529140

Gary Galles (Contact Author)

Pepperdine University ( email )

24255 Pacific Coast Highway
Malibu, CA 90263
United States
310-456-4250 (Phone)
310-317-7271 (Fax)

Robert L. Sexton

Pepperdine University - Economics Department ( email )

24255 Pacific Coast Highway
Malibu, CA 90263
United States

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