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Full Disclosure
Unanticipated Improvements in Property Tax UniformityDocumentos de trabajoJunio 2005Gary C. Cornia and Lawrence C. WaltersThis paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...
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Equity and Efficiency Considerations in Use Value Taxation
Documentos de trabajoNoviembre 2005David C. Soule and Barry BluestoneUse value taxation is used in almost every state in the country to provide property tax relief to owners of farmland, forestland, and, in many cases, land available for recreational use. Created in...