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- W113728021 abstract "property tax is an enigma in the structure of modern public finance. No institution has been vilified so consistently over the past century, yet no institution has changed so little. While the demise of the property tax has long been heralded by tax reformers and critics of the tax, it remains a major source of revenue at the local level, especially for the public schools, and a significant factor in the total governmental tax system of most states. To what circumstances does the property tax owe persistence? More than six decades ago, tax expert E. R. A. Seligman asserted that its retention can be explained only through ignorance or inertia/'1 To these forthright reasons might be added venerability, diversity, and flexibility, all of which are competently illustrated in the history of the tax.2 The property tax has been a major resource for local governments in America since seventeenth-century colonial times. While the American property tax is a uniquely indigenous institution,3 it does have ancient and European antecedents. Land and tangible personal property were the primary indices of wealth in ancient times; therefore, such property frequently was made subject to taxation. For example, it is known that a classified land tax was levied in Athens as early as 596 B. C. The Romans utilized the property tax as a tax on realty; while Roman tax collectors attempted to collect taxes on personal property, their efforts were characteristically to little avail. The ancient world shows an oftrepeated cycle of emphasis on land taxation followed by efforts at general property taxation and relapse to land taxation.4" @default.
- W113728021 created "2016-06-24" @default.
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- W113728021 date "1984-01-01" @default.
- W113728021 modified "2023-09-26" @default.
- W113728021 title "The Local Property Tax for Public Schools: Some Historical Perspectives" @default.
- W113728021 hasPublicationYear "1984" @default.
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