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Analyzes the "tax revolt" (notably, as exemplified by California's Proposition 13), the widespread enactment of state-level fiscal limits, and the apparently impending peaking or end of growth in local government. Includes the findings from a case study of the recent fiscal history of Los Angeles to help explain taxpayer discontent. Assesses both the accomplishments of the fiscal limitation movement and its potential social costs and political effects, which the electorate may wish to forestall or ameliorate. Such possible effects include inequitable shifts of the tax burden onto low-income households, curtailment of programs that benefit relatively small groups with little political clout (e.g., adult education, welfare), employment cutbacks in the public sector that would affect minorities disproportionately, and possible erosion of "home rule" if state and federal controls accompany the financial bailing-out of needy localities.

Local taxation --- Taxation --- States.