Property Taxation, Property Base, and Property Value: An Empirical Test of the 'New View'
Uses an empirical test the "New" view of property taxation. Finds that the greater the positive differential between a city's rate of property taxation and the nation's average rate, the smaller the amount of capital in the city and the smaller the per-unit market value of its property tax base; and the higher the average rate of property taxation in the country, the lower the return to all property.
Volume (Year): 46 (1993)
Issue (Month): 2 (June)
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