State policies resulting from the tax revolt of the late 1970s play an important role in determining the timing and magnitude of the decline in state tax effort for higher education. An understanding of the fiscal environment caused by these provisions is critical for the future of state-supported higher education.
Archibald, R. B., & Feldman, D. H. (2006, July). State higher education spending and the tax revolt. Journal of Higher Education. https://doi.org/10.1353/jhe.2006.0029