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

Swain, John

Abstract

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

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)