The Property Tax as a Capital Tax: A Room With Three Views

George Zodrow ()

National Tax Journal, 2001, vol. 54, issue 1, 139-56

Abstract: The "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.

Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:54:y:2001:i:1:p:139-56

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