Property Tax Reform: Implications and Prospects,
Abstract
This paper reviews the literature of property taxation in order to assess the implications and prospects for property tax reform. Four different types of property tax reform are considered: A change in the present system of local property taxation to a State-wide property tax; A change in the present tax on real property to a tax on only the site value; An abolition of the property tax; Adoption of a discriminatory tax policy for land use control.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jan 01, 1975
- Accession Number
- ADA010981
Entities
People
- Laurence A. Dougharty
Organizations
- RAND Corporation