Reflections on the Possessory Interest Tax, Part 2: Toward a General Theory of Property Taxation
Posted: 10 Oct 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.
Suggested Citation: 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 )
P.O. Box 210176
Tucson, AZ 85721-0176
United States
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