Premium
The Impact of a Graded Tax on a Rural Area: A Case Study in Indiana County, Pa.
Author(s) -
Cord Steven
Publication year - 1976
Publication title -
american journal of economics and sociology
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.199
H-Index - 38
eISSN - 1536-7150
pISSN - 0002-9246
DOI - 10.1111/j.1536-7150.1976.tb01215.x
Subject(s) - property tax , rural area , geography , real property , agricultural economics , economics , business , tax reform , public economics , political science , law
A bstract . The graded tax is a reform of the property tax which would tax land values at a higher rate than improvements in or on the land. What would be its impact on different types of rural owners of real property? A study of rural Indiana County, Pennsylvania, by William Ritter shows that the impact would vary according to the level of development the individual tract or parcel has undergone.