The Property Tax as a Capital Tax: A Room with Three Views
AbstractThe "traditional view," the "benefit view," and the "new view" are three alternative views of the incidence of the property tax that have appeared in recent literature; this article discusses the primary implications of the three views and summarizes their history.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 54 (2001)
Issue (Month): n. 1 (March)
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Regional Science and Urban Economics,
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