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- W2077442024 abstract "In the midst of the Great Depression, California engaged in a massive restructuring of its tax system, reducing reliance on the property tax and introducing sales and income taxes. Our analysis suggests that this restructuring, which included a voter referendum, was primarily driven by a desire to change the mix rather than the level of taxation. Nonetheless, by introducing new taxes that had a higher revenue elasticity than the existing taxes, California created a revenue system that allowed the rapid growth of spending to continue." @default.
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- W2077442024 date "1996-09-01" @default.
- W2077442024 modified "2023-10-17" @default.
- W2077442024 title "Reform During Crisis: The Transformation of California's Fiscal System During the Great Depression" @default.
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- W2077442024 doi "https://doi.org/10.1017/s0022050700016971" @default.
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