Distributional Considerations of Property Tax Exemption: an Analytical Framework

The paper outlines a methodology for examining gains and losses from exempting nonprofit land users from the local property tax, Gainers and losers are identified by geographic areas (i.e., resident versus nonresident of the exemption-granting community), by income group, and by race. Gains and loss...

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Veröffentlicht in:Public finance quarterly 1977-01, Vol.5 (1), p.127-136
Hauptverfasser: Hellman, Daryl A., Sifniotis, Costas
Format: Artikel
Sprache:eng
Online-Zugang:Volltext
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