An alternative tale of two tax jurisdictions: A reply

Cebula (1999) suggests that the success of California's Proposition 13 and Massachusetts' Proposition 2-1/2 is better judged by their effects on the g rowth rates of real per capita revenues and expenditures rather than on the levels of those variables, which Galles and Sexton (1998) used to evaluate those measures. However, the data shows that virtually all of their effect s, relative to the United States as a whole, arose during their implementat ion periods, and that there is no clear evidence of the "longer term succes s in terms of reducing the growth rate of real per capita revenues and expe nditures" that Cebula cites.