The book investigates the profound and lasting impacts of California's Proposition 13 on public management and fiscal policy. It examines how this landmark tax limitation initiative, passed in 1978, fundamentally altered state and local government revenue structures, service delivery, and intergovernmental relations. The analysis delves into the complex consequences for budgeting, resource allocation, and the challenges faced by public administrators in adapting to a constrained fiscal environment.

This book is recognized as a foundational text for understanding the fiscal and administrative consequences of tax limitation measures. Its detailed analysis of Proposition 13 provides critical insights into the challenges of public management in a post-tax revolt era. The work is cited for its rigorous examination of how such initiatives reshape government operations and service provision. The authority perspective suggests it offers a comprehensive overview for scholars and practitioners interested in public finance and policy.