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Property Taxation and Local Government Finance

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The property tax is unpopular among both scholars and taxpayers, yet many scholars have proposed ideas to rehabilitate this tax and its role in local public finance. Based on a 2000 Lincoln Institute conference, this book reviews the economics of local property taxation and examines its policy implications. The chapters are written in a nontechnical form for policy makers ...more
Paperback, 360 pages
Published September 28th 2001 by Lincoln Institute of Land Policy
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Frank Stein
Jul 07, 2011 Frank Stein rated it really liked it
A massive, almost unwieldy, compilation of essays on property taxation in America, that still manages to shine more light on the subject than anything else I've read. It lays out the debate between the "benefit view" of the property tax, espoused by the ever-insightful William Fischel, where property taxes are seen as "user charges" for local services, and the "new view," discussed by one of its creators George Zodrow, who argues that it is actually a national tax on capital with local variation ...more
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Wallace Oates was a Distinguished University Professor Emeritus at the University of Maryland and a University Fellow at Resources for the Future. He received his PhD in economics at Stanford in 1965 and joined the faculty at Princeton University. He moved to the University of Maryland in 1979. He specialized in the areas of public economics and environmental economics.

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