Abstract

http://ssrn.com/abstract=338561
 


 



Reflections on the Possessory Interest Tax, Part 2: Toward a General Theory of Property Taxation


John A. Swain


University of Arizona - James E. Rogers College of Law


State Tax Notes, Vol. 26, No. 2, October 14, 2002

Abstract:     
The author writes that the property tax is a kind of local income tax on real property assets. Generally, the tax should be based on current year value, he says.

Accepted Paper Series


Not Available For Download

Date posted: October 10, 2002  

Suggested Citation

Swain, John A., Reflections on the Possessory Interest Tax, Part 2: Toward a General Theory of Property Taxation. State Tax Notes, Vol. 26, No. 2, October 14, 2002. Available at SSRN: http://ssrn.com/abstract=338561

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)
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