National Tax Journal Document

Title: Differential Burdens from the Assessment Provisions of Proposition 13

Authors: Arthur O'Sullivan, Terri A. Sexton, Steven M. Sheffrin

Citation: 47 National Tax Journal 721-30 (December 1994)

Abstract: Analysis of property tax records and income tax returns in four California counties (used to measure differentials related to Proposition 13 assessment provisions) indicates that less mobile (elderly and lower income) homeowners tended to benefit most.

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Title:	Differential Burdens from the Assessment Provisions of Proposition 13
Authors:	Arthur O'Sullivan, Terri A. Sexton, Steven M. Sheffrin
Citation:	47 National Tax Journal 721-30 (December 1994)
Abstract:	Analysis of property tax records and income tax returns in four California counties (used to measure differentials related to Proposition 13 assessment provisions) indicates that less mobile (elderly and lower income) homeowners tended to benefit most.