This study is provided by ICPSR. ICPSR provides leadership and training in data access, curation, and methods of analysis for a diverse and expanding social science research community.

State Tax Revolt Data Set, 1960-1992 (ICPSR 34273)

Principal Investigator(s): Weir, Margaret, University of California-Berkeley; Martin, Isaac William, University of California-Berkeley


The State Tax Revolt Data Set is a time-series, cross sectional data collection assembled from publicly available sources. It includes data on tax and expenditure limitation policies and selected covariates, observed annually for the 50 United States over the period of 1960-1992. Data were collected for variables both during the fiscal year and at the end of the fiscal year. Data collected at the end of the fiscal year include: (1) long-term and short-term debt of state and local governments, and (2) the total cash held by the state and its local governments. Data collected during the fiscal year include: (1) the total intergovernmental revenue from the federal government to the state and its local governments, (2) the total direct general revenue of the state and its local governments, (3) the total tax revenue of the state and its local governments, (4) total property tax revenue of the state and its local governments, (5) the total direct general expenditure of the state and its local governments, (6) the total direct general expenditure of the state and its local governments on "public welfare", (7) the total number of homeowners' associations in the state. Additional data were collected on: (1) the percentage of randomly sampled adults who said that the local property tax was "the worst tax--that is, the least fair", (2) the percentage of households in the state that were owner-occupied, the percentage of the state's population that the Census classified as "urban", (3) the estimated total personal income in the state, (4) the population of the state, (5) the estimated percentage of the state's population that was not White, (6) the estimated percentage of the state's population that was Black, (7) the total state and local spending on education during the fiscal year and, (8) the estimated number of union members as a percentage of the state's labor force.

Access Notes

  • Data in this collection are available only to users at ICPSR member institutions. Please log in so we can determine if you are with a member institution and have access to these data files.


Dataset - Download All Files (3.876 MB)
SAS    SPSS    Stata    ASCII    Excel/TSV
ASCII + SAS Setup    SPSS Setup    Stata Setup   

Study Description


Weir, Margaret, and Isaac William Martin. State Tax Revolt Data Set, 1960-1992. ICPSR34273-v1. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2012-09-05. https://doi.org/10.3886/ICPSR34273.v1

Persistent URL: https://doi.org/10.3886/ICPSR34273.v1

Export Citation:

  • RIS (generic format for RefWorks, EndNote, etc.)
  • EndNote XML (EndNote X4.0.1 or higher)


This study was funded by:

  • National Science Foundation (0117631)

Scope of Study

Subject Terms:    constitutional amendments, consumer price index, education expenditures, government employees, gubernatorial elections, home owners, local government, personal income, population size, property taxes, state government, state legislators, tax policy, tax rates, tax records, tax revenues, taxes, union membership

Smallest Geographic Unit:    state

Geographic Coverage:    United States

Time Period:   

  • 1960--1992

Unit of Observation:    state, year

Universe:    All 50 states of the United States, for the period 1960-1992.

Data Type(s):    administrative records data, aggregate data, census/enumeration data, event/transaction data


Time Method:    Cross-sectional , Time Series

Data Source:

Please refer to the "Original P.I. Documentation" section of the ICPSR codebook for additional details about the sources of the data collection.

Extent of Processing:   ICPSR data undergo a confidentiality review and are altered when necessary to limit the risk of disclosure. ICPSR also routinely creates ready-to-go data files along with setups in the major statistical software formats as well as standard codebooks to accompany the data. In addition to these procedures, ICPSR performed the following processing steps for this data collection:

  • Checked for undocumented or out-of-range codes.

Restrictions: Use of the variable UNION requires citation of Barry T. Hirsch, David A. Macpherson, and Wayne G. Vroman. 2001. "Estimates of Union Density by State." Monthly Labor Review 124 (7): 51-55.


Original ICPSR Release:   2012-09-05

Version History:

  • 2012-10-22 The xml file and PDF codebook have been updated to include notes and text.



Metadata Exports

If you're looking for collection-level metadata rather than an individual metadata record, please visit our Metadata Records page.

Download Statistics