The Taxation of Real Estate: A Survey of Recent Discussion

K. M. Williamson

The Quarterly Journal of Economics, 1933, vol. 48, issue 1, 96-128

Abstract: Introduction; the interest in real estate taxes, 96.— I. Causes of this interest: depressed conditions, 97; rising taxes, 97; the "real" burden of taxes, 98. — II. The question of disproportionate burden; the popular opinion, 100; the problem of measurement: the methods used, 101; their defects, 102; capitalization, 103; benefit considerations, 110.— III. The question of relative burden on rural and urban property, 115.— IV. The case for tax reduction; rigidity; discriminatory assessment, 116; the "obligation of payment," 118; some obstacles, 118. — V. Some methods of relief; curbing expenditures, 120; alternative taxes in general, 121; the income tax, 122; exemption of buildings, 123.— VI. The proposal of an increment tax, 124. — VII. The proposal of a change in the character of taxes; Professor Kendrick's suggestions, 125.— VIII. Conclusions, 127.

Date: 1933
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