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

Posted: 10 Oct 2002

See all articles by John A. Swain

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. Available at SSRN: https://ssrn.com/abstract=338561

John A. Swain (Contact Author)

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

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Tucson, AZ 85721-0176
United States
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