Taxation and the Taxpayers’ Revolt

This chapter is drawn from the opening lecture of a series on the topic “Propo­ sition 13: An Answer or an Invitation to Chaos?” Its mission is to provide some introductory and background material that may be helpful in evaluating the phenomenal popularity of the tax limitation movement. In accord with that purpose, this chapter has the following structure: (1) recent trends in taxation; (2) efforts to limit property taxation; (3) the rise of social welfare spending; (4) taxes and benefits by income level; and (5) explanations for the tax revolt.