Property Tax Reform: Implications and Prospects,
RAND CORP SANTA MONICA CALIF
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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.
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