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

Posted: 20 Jun 2002  

John A. Swain

University of Arizona - James E. Rogers College of Law

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.

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: https://ssrn.com/abstract=316697

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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