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- W1523983459 abstract "This paper presents an extended argument that the public’s feelings towards the property tax are based on an underlying legitimate concern over the fairness of market value taxation. While other factors may certainly operate, both the public opinion polls and taxpayer actions can be partially explained by an inherent distaste for market value taxation. Navigating the shoals of “tax fairness” is not an easy voyage-it is easy to get detoured in discussions of philosophy, psychology, politics, conventional economic theory, and behavioral economics. To avoid these detours, here is a brief road map of the argument in this paper." @default.
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- W1523983459 date "2008-12-01" @default.
- W1523983459 modified "2023-09-27" @default.
- W1523983459 title "Fairness and Market Value Property Taxation" @default.
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