Taxation: The Revolt's Deeper Roots

California's celebrated Proposition 13 has become a puzzler for the rest of the nation. Some observers see it as part of a conservative backlash against the welfare state. President Carter says it vindicates his populist view that ordinary folks are rising in wrath against the well-to-do and their three-martini lunches. At the Time Inc. tax conference, Public Opinion Analyst Daniel Yankelovich, who conducts regular surveys for TIME, offered his findings.

The tax rebellion is clearly not confined to California, says Yankelovich. People elsewhere feel at least as strongly about taxes. But, he adds, the revolt is not an unqualified conservative backlash...

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