Literaturnachweis - Detailanzeige
| Autor/inn/en | Odden, Allan; Vincent, Phillip E. |
|---|---|
| Institution | Education Commission of the States, Denver, CO. Education Finance Center. |
| Titel | The Regressivity of the Property Tax. The Incidence of the Property Tax Under Alternative Assumptions of Incidence in Four States--Connecticut, Minnesota, Missouri and South Dakota. Report No. F76-4. |
| Quelle | (1976), (36 Seiten)
PDF als Volltext kostenfreie Datei |
| Dokumenttyp | gedruckt; online; Monographie |
| Schlagwörter | Economic Research; Educational Finance; Elementary Secondary Education; Finance Reform; Financial Policy; Graphs; Property Taxes; Tables (Data); Connecticut; Minnesota; Missouri; South Dakota |
| Abstract | This booklet summarizes the recent debate over the regressivity or progressivity of the property tax and presents some evidence on how the property tax burden is distributed among income classes. Section 1 discusses property tax incidence under both the conventional and new economic views. Discussed specifically are the conditions under which either landlords or businesses can shift property tax liabilities to renters and consumers. The section ends with a short discussion of studies of property tax incidence based on both the conventional and new views. Section 2 presents the results of recent studies of property tax incidence under alternative assumptions of incidence in four states--Connecticut, Minnesota, Missouri, and South Dakota. Section 3 presents a short summary of the study and discusses its implications for future state property tax policies. The study's primary finding was that the property tax was regressive for low-income families under both the conventional and new views of the property tax. (Author/JG) |
| Anmerkungen | Education Finance Center, Education Commission of the States, 300 Lincoln Tower, 1860 Lincoln Street, Denver, Colorado 80295 (free) |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
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