Property Tax Reform
Some Comments
Bibliographic Data
| ID | 11967800 |
|---|---|
| Authors | Roger Smith (0000-0003-4720-0280, corresponding author), Roger S Smith (0000-0002-6114-8258) |
| Year | 1977 |
| Volume | 3 |
| Issue | 4 |
| Pages | 525-525 |
| Publication date | 1977-01-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Canadian Public Policy (JOURNAL) |
| Journal identifiers | ISSN: 0317-0861 • E-ISSN: 1911-9917 |
| Publisher | JSTOR (PUBLISHER) |
| DOI | 10.2307/3549574 |
| OpenAlex | W2052441916 |
| Language | EN |
| Citations received | 3 |
| References cited | 3 |
The property tax continues to be attacked on the grounds that (a) it is not a growth tax, and (b) it is regressive.' These and other deficiencies of property taxation were explored in a special supplement to this journal which printed the papers presented to a symposium on property taxation sponsored by the Ministry of Urban Affairs in February 1976. These articles suggested that although property taxation, as currently employed in Canada, may be at least partially guilty of the above charges, the deficiencies can be substantially alleviated through property tax reforms. This note comments on the special supplement on property taxes, questioning arguments in some cases. Some evidence is provided that supports the view that effective property tax reform could place the property tax into the so-called 'growth tax' set. Though nothing following sheds further light on the question of the incidence of property taxes, an additional complicating factor is noted
Economics · Epistemology · Law and economics · Political science · Property (philosophy · Property tax · Public economics · Tax reform · Canadian Policy and Governance · Philosophy
| Unique citing works | 3 |
|---|---|
| Citations per year | 0,06 |
| Citation span | 1976 - 1976 (1) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 3 |