Property Tax Reform: Implications and Prospects.

L. A. Dougharty

Expert InsightsPublished 1975

This paper, prepared for a USC Center for Futures Research report on the future of the real estate market, reviews the literature of property taxation in order to assess the implications of and prospects for property tax reform. Four different types of reform are discussed. (1) A change in the present system of local property taxation to a statewide property tax, (2) a change in the present tax on real property to a tax on only the site value, (3) abolition of the property tax, and (4) adoption of a discriminatory tax policy for land use control. Likelihood estimates of each change are based upon the magnitude and distribution of costs and benefits of the particular tax proposal under study. 31 pp.

Document Details

  • Copyright: RAND Corporation
  • Availability: Web Only
  • Year: 1975
  • Pages: 31
  • Document Number: P-5337

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Chicago Manual of Style

Dougharty, L. A., Property Tax Reform: Implications and Prospects. Santa Monica, CA: RAND Corporation, 1975. https://www.rand.org/pubs/papers/P5337.html.
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