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Stirrings of Revolt: Regressive Levies, the Pocketbook Squeeze, and the 1960s Roots of the 1970s Tax Revolt
Journal of Policy History ( IF 0.222 ) Pub Date : 2020-03-05 , DOI: 10.1017/s0898030620000019
JOSH MOUND

:In most accounts, the modern American “tax revolt” begins with Proposition 13, passed by California voters in June 1978. In this telling, the revolt represents an antigovernment, antiliberal shift among white homeowners instrumental in the “rise of the right” and the fall of the “New Deal order” that culminated in Ronald Reagan’s election in 1980 and his subsequent tax cuts. This article challenges that account by demonstrating that the revolt began more than a decade before Prop 13 as approval rates for local levies and bonds reached all-time lows. This local revolt was not limited to whites, nor did it portend rising conservatism. Instead, it was rooted in lower- and middle-income Americans’ frustrations with steep rises in unfair, regressive taxes during the post–World War II decades. The Kennedy-Johnson “Growth Liberals,” who were busy cutting progressive federal taxes at the same time that regressive state and local taxes were soaring, missed this pocketbook squeeze, thereby setting the stage for later events like Prop 13.

中文翻译:

反抗的激荡:累退的征税、钱包的挤压和 1970 年代税收反抗的 1960 年代根源

:在大多数情况下,现代美国的“税收反抗”始于 1978 年 6 月加利福尼亚选民通过的第 13 号提案。在这个故事中,反政府代表了白人房主的反政府、反自由主义转变,有助于“右翼崛起”和在1980年罗纳德里根选举中持续的“新交易秩序”的堕落及其后续减税。本文通过证明反抗在第 13 号提案之前十多年就开始了,因为对地方征税和债券的支持率达到了历史最低点,从而对这一说法提出了挑战。这种地方性的反抗不仅限于白人,也不预示着保守主义的抬头。相反,它植根于中低收入美国人对二战后几十年不公平、累退税急剧增加的挫败感。肯尼迪-约翰逊的“增长自由主义者,
更新日期:2020-03-05
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