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The quality of property tax assessment practices impacts the stability of local government revenue and the equity of property tax burden. This study examines the potential shift in property tax burden...
Property tax is a tax on estimated values rather than on transactions—an important distinction from other taxes. Another distinction is that each state develops its own system for administering the pr...
A regular reader ofthe Cato Journal, or anyone armed with a working knowledge ofthe English language for that matter, might be excused for assuming that Hugh Thomas’s article—“A Proposal to Deregul...

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