Accession Number:

ADA010981

Title:

Property Tax Reform: Implications and Prospects,

Descriptive Note:

Corporate Author:

RAND CORP SANTA MONICA CALIF

Personal Author(s):

• Dougharty,Laurence A.

Report Date:

1975-01-01

Pagination or Media Count:

34.0

Abstract:

This paper reviews the literature of property taxation in order to assess the implications and prospects for property tax reform. Four different types of property tax reform are considered A change in the present system of local property taxation to a State-wide property tax A change in the present tax on real property to a tax on only the site value An abolition of the property tax Adoption of a discriminatory tax policy for land use control.

Descriptors:

• *PUBLIC ADMINISTRATION
• *STATE GOVERNMENT
• COMPUTATIONS
• POLICIES
• FEASIBILITY STUDIES
• SUBSTITUTES
• INEQUALITIES

Subject Categories:

• Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE