“The regressive property tax” has become a common block phrase among economists and in the popular press. President Nixon’s support for revenue-sharing is increasingly based on the need to protect the poor from heavy property taxes. Some prominent tax economists are favoring even sales taxes to make the tax system more progressive, by lowering . . . → Read More: The Property Tax is a Progressive Tax
 One comment - (Comments are closed)  Publication  Economic Science, Inequality, land value tax, Politics, progressive, Property taxation, Public finance, Tax policy, tax reform, urban development, Urban Economics, welfare economics CAN PROPERTY TAX REFORM help the propertyless, the working men and women who-labor-for-wage incomes—the majority of Americans? Property is owned by people of property—the rich. Ownership of this rich tax base is concentrated in a few hands, much more so than income. The top 10 per cent of income receivers in the United States . . . → Read More: What is Property Tax Reform? Comments are closed Publication Inequality, progressive, Property taxation, Public finance, Tax policy, tax reform, Urban Economics, welfare economics PRESENT DOLLARS are heavy dollars; future dollars are light dollars. The effort of taxpayers to retard tax liabilities and advance tax write-offs follows as the night the day, and economists understand the rudiments of this game: taxes deferred are taxes denied. The economics profession has lagged in developing capital theory and more so in . . . → Read More: Tax-Induced Slow Turnover of Capital More economists than not believe that land rent has superior qualities as a tax base. Their failure to push harder for focusing more of the tax burden on land stems partly from a belief that “there is no money in it.” The following journalistic passage reflects this belief: “Authorization of the graded tax would . . . → Read More: Adequacy of Land as a Tax Base Comments are closed Publication Economic Science, Land Economics -- General, Politics, Property taxation, Public finance, Tax policy This article reports what I as an economist think I have learned from the experience of the western states in economizing on water, which may suggest what eastern researchers might learn by directing some of their efforts toward sifting and evaluating the western history. This is one area in which history flowed backwards: the western . . . → Read More: Economic Aspects of Water Policy Comments are closed Publication Land Economics - Water, Land economics -- Environment, Law, Natural Resources, Water This paper is an effort to pull together a systematic outline of one set of accumulated tax outrages, those bearing on land. I follow press releases, and scholarly and treasury and commission and task force – releases on the subject witha growing impression of incompleteness, of a ..tendqncy to 6ettle on one or two . . . → Read More: Coordinating Tax Incentive and Public Policy: The Treatment of Land Income Comments are closed Publication Land Economics -- General, land value tax, Public finance, tax exemptions, Tax policy History has imposed a curious double standard on deliberations of tax alternatives. Most taxes are adopted because they raise revenue. Land taxes are rejected because they are no panacea. If they simply raise revenue without doing much damage they are a great improvement over what we have now. If they offer additional benefits, so . . . → Read More: Property Taxation and the Frequency of Urban Renewal Comments are closed Essay Land economics -- urban, Property taxation, Tax policy, urban development, urban expansion MOST OF OUR CENTRAL CITIES, as is now well known, are threatened by a vicious circle which is related to property taxation. As buildings become older, they tend to become fiscal deficits requiring more in cost than they return in taxes. As the central cities age, the buildings become old and fiscal-deficit generators. This . . . → Read More: A Tax Tool for Meeting Urban Fiscal Crisis Comments are closed Publication Deficits, Land economics -- urban, Politics, Property taxation, Tax policy, urban development, urban infrastructure The rapid growth of intensive irrigated agriculture in California is one of the more striking developmental achievements of modern tines. In 1870 California was noted for its cattle, wheat, and inordinate concentration o landholding. Today the highly developed farm areas of California look to the easterner more like gardens, and more like towns than . . . → Read More: Irrigation Districts and Economic Development in the San Joaquin Valley of California: The Role of Land Taxation Land is a major cost element of urban housing. Site values of improved urban lots are about 20 percent of the total value of new single unit dwellings. However, this ratio varies significantly between neighborhoods and regional areas in the United States. For example, for the third quarter, 1967, FHA data for proposed one-family . . . → Read More: Policies and Practices Affecting Urban Land Costs as an Element of Housing Costs Comments are closed Policy Paper, Publication Land economics -- urban, Land Rent, land value tax, Property taxation, Tax policy, urban development, Urban Economics |