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What Is the Property Tax?
Incidence of the Property
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Other editions - View all
Advisory Commission analysis assessed values Assessment-Sales Price Ratios assessors assets Brookings Institution Census Census of Governments changes in property circuit breakers cities classes of property coefficient of dispersion Commission on Intergovernmental consumers consumption cost decline Dick Netzer distribution economic effective rate effective tax rates elasticity erty tax estimates excise-tax effects families federal Finance Fiscal Federalism fraction Gini coefficient Henry Aaron homeowners homestead exemptions households income class income tax increase inequities Intergovernmental Relations land tax land values landowners market value Mason Gaffney Mieszkowski National Tax Journal normal income owners of capital percent progressive tax prop property owners property tax rates public services rate of return real property reassessment reduce reform relative rental renters rents residential property tax revenue shift single-family tax differentials tax incidence tax liabilities tax on land taxing jurisdiction taxpayers tion traditional view U.S. Bureau U.S. Constitution urban value-rent ratios variations in tax