Political Economy of Parcel Tax in California School Districts

This paper examines determinants of parcel tax adoption in California as a means to supplement local public school funding. A parcel tax is a regressive tax imposed on a unit of property and in California requires a two-thirds supermajority vote to adopt. Despite its increasing role as a local funding source, the school parcel tax has not been well understood, particularly how this regressive form of property tax is adopted in different local...