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注释： ①David Brunori et el., "The Property Tax: Its Role and Significance in Funding State and Local Government Services", Working Paper Number 27, March 2006, George Washington Institute of Public Policy(GWIPP), The George Washington University, http://www.gwu.edu/-gwipp/papers/wp027.pdf. ②Public Policy Institute of California, "Changes in State and Local Public Finance Since Proposition 13", Research Brief, March 1999, http://www.ppic.org/content/pubs/rb/RB_399MSRB.pdf. ③Public Policy Institute of California, "Proposition 13: 30 Years Later", Just the Facts, June 2008, http://www.ppic.org/content/pubs/jtf/JTF_Prop13JTF.pdf. ④可参见其网站：Howard Jarvis Taxpayers Association, http://www.hjta.org/. ⑤Richard L.Lucier, "Gauging the Strength and Meaning of the 1978 Tax Revolt," Public Administration Review, Vol.39, No. 4, 1979, pp. 371-379. ⑥James Ring Adams, Secret of the Tax Revolts, New York City: Harcourt Brace Jovanovich, 1984, p. 48. ⑦Glenn W. Fisher, Worst Tax? History of Property Taxes in America, Lawrence: University Press of Kansas, 1996, chapter 4, pp. 45-63. ⑧美国西部农民的剩余粮食多半制成威士忌酒到东部销售，但组建不久的联邦政府对此征税，引起农民不满，1791-1794年，农民组织起来展开各种抗议活动，史称“威士忌造反”(Whiskey Rebellion)。 ⑨Nikolai Mikhailov, "Types of Property Tax and Assessment Limitations and Tax Relief Programs", Lincoln Institute of Land Policy, September 1998, http://www.lincolninst.edu/subcenters/property-valuation-and-taxation-library/dl/mikhailov.pdf ⑩Glenn W. Fisher, History of Property Taxes in United States, 2010-2-23, http://eh.net/encyclopedia/article/fisher.property.tax.history.us (11)转引自Richard L Lucier, "Gauging the Strength and Meaning of the 1978 Tax Revolt," Public Administration Review, Vol.39, No.4, 1979, pp.371-379。 (12)王旭：《1975年纽约市财政危机》，《华中师范大学学报》，2011年第4期。 (13)"ACIR: The Year in Review,  Annual Report", Advisory Commission on Intergovernment Relations, Washington, D. C., January 1974, http://www.library.unt.edu/gpo/acir/Reports/information/M-80.pdf.(14)Richard L. Lucier, "Gauging the Strength and Meaning of the 1978 Tax Revolt," Public Administration Review, Vol. 39, No.4, 1979, pp. 371-379. (15)California Constitution, Article 13A(Tax Limitation), http://www.leginfo.ca.gov/.const/.article_13A. (16)Kent James, "Tax and Tax Revolt Movement," Encyclopedia of American Urban History, ed. By David Goldfield, Sage, 2007, p. 791. (17)Howard Jarvis Taxpayers Association, "Proposition 13 & the Property Tax Revolts of 2007", http://www.hjta.org/node/382. (18)California Proposition 13, http://enwikipedia.org/wiki/California_Proposition_13_(1978). (19)Terri A. Sexton et al., "Proposition 13: Unintended Effects and Feasible Reforms," National Tax Journal, Vol.52, No. 1(March 1999), pp 99-112.http://ntj.tax.org/wwtax/ntjrec.nsf/80A9A9639CDB749585256AFC007F1910/$FILE/v52n1099.pdf. (20)Richard L. Lucier, "Gauging the Strength and Meaning of the 1978 Tax Revolt," Public Administration Review, Vol. 39, No. 4, 1979, pp. 371-379. (21)"Home Price Rise in April 2012, According to the S & P/Case-Shiller Home Price Indices", S & P Indices(Press release), http://www.standardandpoors.com/servlet/BlobServer?blobheadername3=MDT-Type&blobcol=urldocumentfile&blobtable=SPComSecureDocument&blobheadervalue2=inline%3B+filename%3Ddownloadpdf&blobheadername2=Content-Disposition&blobheadervaluel=application%2Fpdf&blobkey=id&blobheadernamel=content-type&blobwhere=1245335808401&blobheadervalue3=abinary%3B+charset%3DUTF-8&blobnocache=true (22)David Brunori et al., "The Property Tax: Its Role and Significance in Funding State and Local Government Services", Working Paper Number 27, March 2006, George Washington Institute of Public Policy(GWIPP), The George Washington University, http://www.gwu.edu/-gwipp/papers/wp027.pdf (23)Jeffrey Chapman, "Proposition 13, Some Unintended Consequences," Public Policy Institute of California, September 1998, http://www.ppic.org/content/pubs/op/OP_998JCOP.pdf. (24)California Proposition 13, Footnote 43, http://enwikipedia.org/wiki/California_Proposition_13_(1978)#cite_note-senpeace-3. (25)美国地方政府数量多达8.8万个，呈现明显的零碎化现象，不利于区域范围一体化管理。有关情况，可参见王旭、罗思东：《美国新城市化时期的地方政府：区域统筹与地方自治的博弈》(第二章)，厦门大学出版社2010年版。 (26)California Constitution Article 13D(Assessment and Property-related Fee Reform), http://www.leginfo.ca.gov/.const/.article_13D. (27)Background on Proposition 218, May 11, 2006, http://www.hjts.org/propositions/proposition-218/background-proposition-218. (28)US Bureau of Census, Appendix Table A-1State and Local Government Finances by Level of Government: 2009, http://www2.census.gov/govs/estimate/09summaryreport.pdf. (29)Michael Shires, "Changes in State and Local Public Finance Since Proposition 13", March 1999, Public Policy Institute of California, http://www.ppic.org/content/pubs/rb/RB_399MSRB.pdf. (30)David Brunori et al., "The Property Tax: Its Role and Significance in Funding State and Local Government Services", Working Paper Number 27, March 2006, George Washington Institute of Public Policy(GWIPP), The George Washington University, http://www.gwu.edu/-gwipp/papers/wp027.pdf. (31)David Brunori et al., "The Property Tax: Its Role and Significance in Funding State and Local Government Services", Working Paper Number 27, March 2006, George Washington Institute of Public Policy(GWIPP), The George Washington University, http://www.gwu.edu/～gwipp/papers/wp027.pdf. (32)ACIR: The Year in Review, 31[th]Annual Report, Advisory Commission on Intergovernment Relations, Washington, D.C., January, 1990, http://digital.library.unt.edu/ark:/67531/metadc1301/m1/16/?q=property%20tax. (33)Glenn Beamer, Creative Politics: Taxes and Public Goods in a Federal System, Ann Arbor, Mich.: University of Michigan Press, 2000, p.103. (34)The Urban Institute and the Urban-Brookings Tax Policy Center, "Are State and Local Governments Nearing a New Tax Revolt?" http://www.taxpolicycenter.org/events/events_100708.cfm. (35)David Brunori et al., "The Property Tax: Its Role and Significance in Funding State and Local Government Services", Working Paper Number 27, March 2006, George Washington Institute of Public Policy(GWIPP), The George Washington University, http://www.gwu.edu/～gwipp/papers/wp027.pdf. (责任编辑：admin) |