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

Posted: 10 Oct 2002  

John A. Swain

University of Arizona - James E. Rogers College of Law

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.

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: https://ssrn.com/abstract=338561

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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