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

George Zodrow ()

Chapter 15 in Taxation in Theory and Practice:Selected Essays of George R Zodrow, 2019, pp 461-487 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The following sections are included:IntroductionThe Three Views of the Property TaxThe Property Tax as a Capital Tax: A Theory (Partially) Encompassing All Three ViewsChoosing Among the Three ViewsConclusionReferences

Keywords: Taxes; Taxation; Tax Reform; Consumption Taxation; State and Local Finance; Tax Competition (search for similar items in EconPapers)
Date: 2019
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Journal Article: The Property Tax as a Capital Tax: A Room With Three Views (2001) Downloads
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