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The Impact of Differential Assessments on the Property Tax *
Author(s) -
Greytak David,
Bjornstad David J.
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.tb03002.x
Subject(s) - property (philosophy) , property tax , revenue , differential (mechanical device) , economics , public economics , tax rate , differential effects , tax revenue , business , monetary economics , tax reform , accounting , engineering , medicine , philosophy , epistemology , aerospace engineering
A bstract . This paper is focused on the interaction between property tax revenue and assessment policy in New York City between 1961 and 1971. It examines the observed changes in real rates at which different types of property are taxed and examines possible rationales for the different real rates of taxation applied to properties of different types.