Construct · 1 fields · 1 citations

new view of the property tax: a standalone construct

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new view of theproperty tax1 CONSTRUCTNew view of the propertyMIESZKOWSKI · PUBLIC FINANCE

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Public finance

the view that the property tax is mainly a nationwide tax on capital borne by owners of capital, with local rate differences producing excise effects on top.

In public finance, new view of the property tax refers to the view that the property tax is mainly a nationwide tax on capital borne by owners of capital, with local rate differences producing excise effects on top. This meaning comes from Mieszkowski (1972) in Journal of Public Economics.[1]

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Nearby constructs

capital2 fields · 3 citationsjingle · one word, two constructsproperty4 fields · 4 citationsjingle · one word, four constructs

References

  1. Mieszkowski, P. (1972). The property tax: An excise tax or a profits tax? Journal of Public Economics, 1(1), 73-96. https://doi.org/10.1016/0047-2727(72)90020-5

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