A good tax : legal and policy issues for the property tax in the United States / Joan Youngman.

A good tax : legal and policy issues for the property tax in the United States / Joan Youngman.

Cambridge, Massachusetts : Lincoln Institute of Land Policy, [2016]

©2016.

xi, 260 pages ; 24 cm

The property tax has great strengths, particularly as an independent source of nearly half of all general revenue for local governments. However, it is undermined by inaccurate valuations, preferences that reduce the tax base and raise tax rates, and exaggerated rhetorical attacks. Addressing this situation requires attention to policy, administration, and communication. Tax expert Joan Youngman skillfully considers how to improve the operation of the tax and supply the information missing in public debate. The author analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

Includes bibliographical references and index.

STA

KF6525 .Y68 2016

English

9781558443426
1558443428