ERIC Number: ED132676
Record Type: RIE
Publication Date: 1975
Reference Count: N/A
Who Pays the Property Tax? A New View. Studies of Government Finance Second Series.
Aaron, Henry J.
This book considers the most common criticisms of the property tax as a source of government revenue and argues that, contrary to popular belief, empirical studies show that the property tax is probably a largely progressive tax. The author also examines common defects in property tax administration and concludes that these problems are remediable and are not inherent in the property tax. The bulk of the analysis is presented in four chapters that focus in turn on a description of current practices in property tax legislation and administration, an analysis of the impact of property taxes and how their burdens are distributed, a discussion of current approaches to administering property taxes and the advisability of reforming these administrative practices, and a discussion of various state plans for reforming property taxes in order to provide tax relief to low income households and to improve the equity of school finance systems. (JG)
Descriptors: Administrative Problems, Assessed Valuation, Educational Finance, Finance Reform, Property Appraisal, Property Taxes, Statistical Analysis, Tables (Data), Tax Effort
The Brookings Institution, 1775 Massachusetts Avenue, N.W., Washington, D.C. 20036 ($5.95)
Publication Type: Books
Education Level: N/A
Authoring Institution: Brookings Institution, Washington, DC.