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Assessing the Distributive Impact of a Revenue-Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit
Documentos de trabajoDiciembre 2004Richard W. England and Min Qiang ZhaoA number of economists have argued that a property tax with a lower rate applied to improvement values than land values is superior to a property tax with a uniform tax rate that yields the same...
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Lessons from Attempted Utopia
Fairhope, Alabama, and Arden, DelewareDocumentos de trabajoDiciembre 2004Matthew M. HarrisThe towns of Fairhope, Alabama and Arden Delaware were founded in 1894 and 1900 respectively. Both were intentional communities founded to demonstrate the economic principles advocated by Henry...