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1. 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 trabajo
   Diciembre 2004
   Richard W. England and Min Qiang Zhao

   A 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...