Reflections on the Possessory Interest Tax, Part I: Toward a Normative Theory of Possessory Interest Taxation

Swain, John A.

Abstract

Reflections on the Possessory Interest Tax, Part I: Toward a Normative Theory of Possessory Interest Taxation

John A. Swain

University of Arizona - James E. Rogers College of Law

State Tax Notes, Vol. 24, No. 13, June 24, 2002

Abstract:
The author suggests that possessory interests in otherwise exempt government property should be subject to property taxation and should be valued as if the interests will be held by the private owners in perpetuity.

Accepted Paper Series

Date posted: June 20, 2002

Suggested Citation

Swain, John A., Reflections on the Possessory Interest Tax, Part I: Toward a Normative Theory of Possessory Interest Taxation. State Tax Notes, Vol. 24, No. 13, June 24, 2002. Available at SSRN: http://ssrn.com/abstract=316697

Contact Information

John A. Swain (Contact Author)

University of Arizona - James E. Rogers College of Law ( email )

P.O. Box 210176
Tucson, AZ 85721-0176
United States
(520) 621-7673 (Phone)
(520) 621-9140 (Fax)