Thursday, March 16, 2017

A Good Tax: Legal and Policy Issues for the Property Tax in the United States

 Joan M. Youngman, A Good Tax: Legal and Policy Issues for the Property Tax in the United States (Lincoln Inst. of Land Pol. 2016).

"The property tax has great strengths, particularly as an independent source of nearly half of all general revenue for local governments. However, it is undermined by inaccurate valuations, preferences that reduce the tax base and raise tax rates, and exaggerated rhetorical attacks. Addressing this situation requires attention to policy, administration, and communication. Tax expert Joan Youngman skillfully considers how to improve the operation of the tax and supply the information missing in public debate."Publisher's description

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