1. Alvin Rabushka and Pauline Ryan, The Tax Revolt (Stanford, Calif.: Hoover Institution, 1982), 37. A CBS- New York Times Poll revealed 51- to 24-percent support for a measure like Proposition 13; the Harris Poll also revealed two-to-one support among those with an opinion.

The provisions of Proposition 13 were summarized on initiative petitions as follows: "Limits ad valorem taxes on real property to 1% of value except to pay indebtedness previously approved by voters. Establishes 1975-76 assessed valuation as base value of property for tax purposes. Limits annual increases in value. Provides for reassessment after sale, transfer, or construction. Requires 2/3 vote of Legislature to enact any change in state taxes designed to increase revenues. Prohibits imposition by state of new ad valorem, sales, or transaction taxes on real property. Authorizes specified local entities to impose special taxes except ad valorem, sales and transaction taxes on real property."

2. Alvin Rabushka, "Tax and Spending Limits," in The United States in the 1980s, ed. Peter Duignan and Alvin Rabushka (Stanford, Calif.: Hoover Institution, 1980), 85-108. Austin Ranhey, "The Year of the Referendum," Public Opinion 1 (December 1978), 26-27. Rabushka and Ryan, Tax Revolt, 189-194. New York Times, ''Nationwide Tax Revolt Is Showing No Signs of Abating, Survey Finds," August 5, 1979. break

By mid-1980, a total of seventeen states had adopted an overall limit on taxes and/or expenditures. Eight of these limits were the result of initiatives or referenda. See Winnifred M. Austermann and Daniel Pilcher, "The Tax Revolt Transformed," State Legislatures 6 (July/August 1980), 25-33. Austin Ranney, "The Year of the Referendum," Public Opinion 5 (December 1982-January 1983), 12-13.

3. According to Robert Kuttner in The Revolt of the Haves: Tax Rebellions and Hard Times (New York: Simon and Schuster, 1980): "The corporate tax lobby was distinctly uncomfortable with the crude, unreined populism of a Howard Jarvis and his remarkably similar counterparts in other states: Jim Wittenburg, the leader of Oregon's tax revolt, a convicted bad-check artist; Idaho's Don Chance, a retired insurance salesman; Bob Tisch, a rural Michigan drains commissioner."

4. Ibid., 293, 151.

3. According to Robert Kuttner in The Revolt of the Haves: Tax Rebellions and Hard Times (New York: Simon and Schuster, 1980): "The corporate tax lobby was distinctly uncomfortable with the crude, unreined populism of a Howard Jarvis and his remarkably similar counterparts in other states: Jim Wittenburg, the leader of Oregon's tax revolt, a convicted bad-check artist; Idaho's Don Chance, a retired insurance salesman; Bob Tisch, a rural Michigan drains commissioner."

4. Ibid., 293, 151.

5. Chicago Sun-Times, "Taxpayers United Plans Tax Strike in Lake County," April 26, 1978. Chicago Tribune, "James Tobin's War on Taxes," October 22, 1978. Dollars and Sense, "NTU Backs Illinois Taxpayers' Revolt," August 1978.

6. Barbara Anderson (executive director, Citizens for Limited Taxation), interview with the author's research project, Sociology Department, UCLA (Boston: December 17, 1984).

7. Ibid.

6. Barbara Anderson (executive director, Citizens for Limited Taxation), interview with the author's research project, Sociology Department, UCLA (Boston: December 17, 1984).

7. Ibid.

8. P.M. Williams and S. J. Reilly, "The 1980 U.S. Election and After," Political Studies 30 (1982), 371-392. See also Jerome L. Himmelstein and James A. McRae, Jr., "Social Conservatism, New Republicans, and the 1980 Election," Public Opinion Quarterly 48 (Fall 1984), 592-605. Richard B. Wirthlin, "The Republican Strategy and Its Electoral Consequences," in Party Coalitions in the 1980s, ed. Seymour Martin Lipset (San Francisco: Institute for Contemporary Studies, 1981), 235-266.

9. "What's Fair," Time, April 16, 1984. See also U.S. Congress, Joint Economic Committee, "Fairness and the Reagan Tax Cuts" (Washington, D.C.: Government Printing Office, 1984). In The New Class War: Reagan's Attack on the Welfare State and Its Consequences (New York: Pantheon, 1982), Frances Fox Piven and Richard A. Cloward estimate that 85 percent of the reductions in personal income and estate taxes went to taxpayers with incomes greater than $50,000 per year.