Fairness and Market Value Property Taxation

Steven Sheffrin ()

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: This paper presents an extended argument that the public’s feelings towards the property tax are based on an underlying legitimate concern over the fairness of market value taxation. While other factors may certainly operate, both the public opinion polls and taxpayer actions can be partially explained by an inherent distaste for market value taxation. Navigating the shoals of “tax fairness” is not an easy voyage-it is easy to get detoured in discussions of philosophy, psychology, politics, conventional economic theory, and behavioral economics. To avoid these detours, here is a brief road map of the argument in this paper.

Keywords: Market Value Property Taxation; property tax; attitudes toward property tax (search for similar items in EconPapers)
Pages: 37 pages
Date: 2008-12-01
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0822

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