May 1, 1980

Tax Review: Property Taxation: Classifying Types of Property to Differentiate Burdens

by C. Lowell Harriss

Executive Summary
Property tax classification, usually aimed at lowering tax burdens on homeowners and farmers, can have long-run effects detrimental to the interests of the very groups it was designed to aid, says Professor Harriss in this essay.

Attached Files

• Tax Review: Property Taxation: Classifying Types of Property to Differentiate Burdens, PDF, 799 KB
  by C. Lowell Harriss