The Property Tax and Local Finance

By C. Lowell Harriss | Go to book overview
Contents
Preface vii
Contributors ix
THE POLITICS OF PROPERTY TAXATION
Leadership for Change 1
H. Clyde Reeves
The General Nature of "the" Property Tax Today 14
John O. Behrens
The Property Tax versus Sales and Income Taxes 31
Carl Shoup
The Property Tax in a Model State-Local Revenue System 42
Robert J. Cline and John Shannon
Who Bears the Burden of the Property Tax? 57
James Heilbrun
The Effects of Property Taxation on Investment Decisions 72
Philip M. Klutznick
PROBLEMS OF ADMINISTRATION
Improving the Administration of the Property Tax 86
Paul V. Corusy
Computers in Local Property-Tax Administration 95
Charles C. Cook
Classification of Property 108
Arthur C. Roemer

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