Computing the Extent of Circumvention of Proposition 13: A Note

We analyze the own-source revenues of California state and local governments relative to the State's personal income in order to examine the extent to which the growth in non-tax revenues has circumvented the reduction in taxes produced by Proposition 13. Our results show that, while non-tax revenues have been the favored means to circumvent California's fiscal constitution, the circumvention has been only marginal.