加州宪法第13条修正案与美国财产税改革  

The Proposition 13 of California Constitution and the Property Tax Reform in the United States

作　　者：王旭[1] 

机构地区：[1]厦门大学人文学院,福建厦门361005

出　　处：《史学集刊》2014年第2期3-11,19,共10页Collected Papers of History Studies

基　　金：国家社会科学基金项目"20世纪美国县域经济与城乡一体化"(10BSS010)

摘　　要：美国各州的财产税体制,经历了不断修正与完善的过程,其中,1978年以全民公决形式通过的加州宪法第13条修正案,起到了一定的先导和示范作用。此后,在全国范围内,财产税税率和评估值增长幅度等宏观调控的决策权由地方政府转向州政府;同时,各州地方政府在继续以财产税作为最重要的税收来源的同时,增加了服务类收费,并接受联邦政府及州政府的资助,以扩展财源,巩固税基。结合这次改革与以往历次调适,可以看出,财产税作为地方性税种,符合社会经济发展的需要,有其不可替代的意义。从这一点出发,有助于准确认识美国财产税的大致走向并丰富我们对美国地方政府的认识。California＇s Proposition 13, by means of the initiative process and was approved by California voters, received widespread attention as the first evidence of a national tax revolt in 1970s. It resulted in an enormous amount of publicity, not only in California, but throughout the United States. Thus, the main fiscal effect is a structural reform of the state - local system, shifting responsibility to the state government. In the mean- time, local governments turn to the property tax as its major revenue. This paper try to demonstrate that the property tax, as the major revenue of local government, have played an important role in the local economic development and will not be replaced by any other tax. Such conclusion may highlight the major direction of local tax revenue and help us to get fuller understanding of American local government, both in structurally and functionally.

关 键 词：美国 加州宪法第13条修正案 财产税 

分 类 号：F812.42[经济管理—财政学]