The Worst Tax?: A History of the Property Tax in America

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University Press of Kansas, 1996 - 245 trang
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The frequent scapegoat of rebellious taxpayers, yet essential for the functioning of modern local governments, the property tax has a long and controversial history. Fisher's richly detailed account reveals the fundamental difficulties confronting all past attempts at designing an equitable and efficient system of property taxation during the past two centuries. The general property tax - a locally administered tax ostensibly levied at equal rates on all wealth - evolved out of the struggle for political and economic equality in the early American republic. It was, as Fisher shows, consistent with Jacksonian democratic principles that kept the tax power decentralized, limited, and close to home, while producing sufficient revenue to support state and local government even in thinly populated frontier states. But as new states and their constitutions emerged throughout the nineteenth century, many citizens criticized the Jacksonian approach for its inconsistencies and inequities. Advocating principles long associated with Alexander Hamilton and the Federalists, these critics called for uniform taxes centrally administered by professional bureaucracies. This tension between Jacksonian and Hamiltonian principles is an integral part of Fisher's story and remains unresolved as our local governments continue to cope with the conflict between their revenue needs and the desire for equitable taxation.
 

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The worst tax?: a history of the property tax in America

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Fisher (urban affairs, emeritus, Wichita State Univ.) has written a detailed account of the history of the general property tax in the United States from Colonial times to the present. He makes the ... Đọc toàn bộ bài đánh giá

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FIGURES AND TABLES
9
REVOLUTION AND REFORM
12
FEDERAL FINANCE 17751836
28
Tables
39
THE CASE OF KANSAS
63
18601900
79
LOCAL ADMINISTRATION 18601900
102
DEFECTIVE IN THEORY OR PRACTICE?
122
REPLACING THE GENERAL PROPERTY TAX
142
KANSAS TAXATION SINCE 1930
163
PROPERTY TAXATION IN THE UNITED STATES TODAY
187
PAST AS PROLOGUE
206
Notes
215
References
233
Index
239
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