The Impact of a Graded Tax on a Rural Area: A Case Study in Indiana County, Pa

Steven Cord

American Journal of Economics and Sociology, 1976, vol. 35, issue 1, 71-76

Abstract: Abstract. The graded tax is a reform of the property tax which would tax land values at a higher rate than improvements in or on the land. What would be its impact on different types of rural owners of real property? A study of rural Indiana County, Pennsylvania, by William Ritter shows that the impact would vary according to the level of development the individual tract or parcel has undergone.

Date: 1976
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