Property Tax including Proposition 13

• Proposition 13 at 30: Panel 2, The Economic Impact (video). Moderator: John Decker, Executive Director, California Debt & Investment Advisory Commission Dave Doerr, California Taxpayers Association, "Coping Through California's Budget Crises in Light of Proposition 13" William Fischel, Professor of Economics, Dartmouth College, "Why Has the Serrano-Prop. 13 Connection Become the Conventional Wisdom?" Terri Sexton, Professor of Economics, California State University Sacramento, "Proposition 13 and Residential Mobility" Steven Sheffrin, Professor of Economics, UC Davis, "Re-Assessing the Fairness of Market Value Taxation and Proposition 13" .
  
• Tax Tensions: Privatization and Local Finance, Steven M. Sheffrin and Bei Li. In Privatizing China, edited by Li Zhang and Aihwa Ong, Cornell University Press, 2008
  
• Proposition 13 and Residential Mobility (pdf). Terri A. Sexton. Presentation at Proposition 13 at 30, Institute of Governmental Studies, UC Berkeley, June 6, 2008.
  

• Taxing Property Transactions vs. Taxing Property Ownership (pdf). Terri A. Sexton, Presentation at "What Role for Property Taxes?" sponsored by the Andrew Young School of Policy Studies and the Lincoln Institute of Land Policy, April 27-29, 2008.
• The Increasing Importance of Assessment Limitations as a Means of Limiting Property Taxes on Homeowners (pdf). Terri A. Sexton, "Property Tax Roundtable" co-sponsored by George Washington University (George Washington Institute of Public Policy) and Lincoln Institute of Land Policy, October 5, 2007.
• The Future of the Property Tax (pdf). Terri A. Sexton, Presentation to the California Assessor’s Association, 101^st Annual Conference, October 29, 2003.
• Property Tax Systems in the United States: The Tax Base, Exemptions, Incentives, and Relief (pdf). Terri A. Sexton, International Association of Assessing Officers and the Japan Real Estate Institute, June 2003. Accompanying Tables (pdf).
• Are Californians Better Off Than They Were 25 Years Ago? (pdf) Terri A. Sexton, Presentation for the California Budget Project, March 12, 2003.
• The Market Value of Commercial Real Property in Los Angeles County in 2002 (pdf). Terri A. Sexton and Steven M. Sheffrin, California Policy Research Center, February 2003. Overview Presentation (pdf).
• Allocating Property Tax Revenue in California: Living with Proposition 13. Therese A. McCarty, Terri A. Sexton, Steven M. Sheffrin, and Stephen D. Shelby. 94th Annual Conference Proceedings of the National Tax Association, 2002. Conference Paper (pdf). Full report (pdf).
• “Proposition 13: Unintended Effects and Feasible Reforms,” Terri A. Sexton, Steven M. Sheffrin, and Arthur O’Sullivan. National Tax Journal March 1999. Abstract. Full text article (pdf).
• Proposition 13 in Recession and Recovery. Steven M. Sheffrin and Terri A. Sexton. Public Policy Institute of California, September 1998.
• “The Future of the Property Tax: A Political Economy Perspective,” Steven M. Sheffrin. In The Future of State Taxation, edited by David Brunori, 1998. Order Information.
• Property Taxes and Tax Revolts. Arthur O’Sullivan, Terri A. Sexton and Steven M. Sheffrin. Cambridge University Press, March 1995. Order information. Google Book Preview.
  
• “Differential Burdens from the Assessment Provisions of Proposition 13,” Arthur O’Sullivan, Terri A. Sexton, and Steven M. Sheffrin. National Tax Journal December 1994. Abstract. Full text article (pdf).
• The Future of Proposition 13 (pdf). Arthur O'Sullivan, Terri A., Sexton, and Steven M. Sheffrin. California Policy Seminar. 1993.
• Selected Data for The Future of Proposition 13 (pdf). Arthur O'Sullivan, Terri A., Sexton, and Steven M. Sheffrin. California Policy Seminar. 1993.

Sales Tax

• “An Analysis of the Feasibility of Implementing A Single Rate Sales Tax,” Gary C. Cornia, Kelly D. Edmiston, Steven M. Sheffrin, and Terri A. Sexton. National Tax Journal, December 2002. Abstract. Full text article available to subscribers only.
• “Should the Federal Income Tax Be Replaced with a National Sales or Value-added Tax?” Steven M. Sheffrin. California Policy Research Center, August 1996. Brief (pdf).

State and Local Public Finance

• California’s Local Tax Policy: Past, Present, and Future (pdf). Terri A. Sexton, Presentation to the California Municipal revenue and & Association, August 18, 2006.
• “Living with Limits: State and Local Finance in California,” Terri A. Sexton and Steven M. Sheffrin. State Controller’s Quarterly (pdf) August 1997.
• Who Pays for Development Fees and Exactions? Marla Dresch and Steven M. Sheffrin. Public Policy Institute of California, June 1997.
• “Reform During Crisis: The Transformation of California’s Tax System during the Great Depression,” James E. Hartley, Steven M. Sheffrin, and J. David Vasche. Reprinted in the California Constitutional Revision Commission's, Constitution History Revision Perspective, 1996.
• Estimating the Tax Burden in California (pdf), Steven M. Sheffrin and Marla Dresch. California Policy Seminar, 1995.

Tax Evasion and Compliance

• “Complexity and Compliance: An Empirical Investigation,” Adam Forest and Steven M. Sheffrin. National Tax Journal March 2002. Abstract. Full text article available to subscribers only.
• "Perceptions of Fairness in the Crucible of Tax Policy," Steven M. Sheffrin, in Joel Slemrod, ed., Tax Progressivity and Income Inequality, Cambridge University Press, 1994.
• “What Does The Public Believe About Tax Fairness?” Steven M. Sheffrin. National Tax Journal September 1993. Abstract. Full text article (pdf).
• "Can Brute Deterrence Backfire? Perceptions and Attitudes in Taxpayer Compliance," Steven M. Sheffrin and Robert K. Triest, in Joel Slemrod, ed., Why People Pay Taxes? Tax Compliance and Enforcement, University of Michigan Press.

Industry Specific Studies

• The Taxation of Telecommunications in California in the Information Age (pdf). James E. Prieger, Terri A. Sexton, and Annette Nellen, California Policy Research Center, April 2003. Overview Presentation (pdf).

• California's Energy Crisis: Implications for Public Finance and Taxation (pdf). Terri A. Sexton and Steven M. Sheffrin. 94th Annual Conference Proceedings of the National Tax Association, 2002.
• “Electric Utility Deregulation and the Property Tax in California and Other Western States,” Steven M. Sheffrin. In Impacts of Electric Utility Deregulation on Property Taxation, edited by Philip Burling, 2001. 

Conference on the Economic & Social Impact of Indian Gaming in the U.S.

• Presentations from a conference held October 26, 2007
  
• The Economic and Social Impact of Indian Gaming in the U.S. (pdf). Gary C. Anders, School of Global Management and Leadership, Arizona State University

• Measuring the Social and Economic Impacts of Indian Gaming in the United States (pdf). Kate Spilde Contreras, Ph.D., M.B.A, Executive Director, Center for California Native Nations, University of California, Riverside

• Gambling Behavior and Consequences: Social and Economic Impacts on Consumers (pdf). Dean R. Gerstein, Ph.D., Vice Provost and Director of Research, Claremont Graduate University
  

• The Economic and Social Impact of Indian Gaming (pdf). Phil Hogen, Chairman, NIGC
  

• The State of Indian Gaming (pdf) Alan Meister, Ph.D.

• The Impact of Indian Gaming on State and Local Public Finance (pdf). Terry A. Sexton, Associate Director, CSLT, University of California, Davis and Professor of Economics, CSUS

• The Past, Present, and Future Developments of California's Tribal Game Industry (pdf). Richard H. Wells, President, Wells Gaming Research