Tax Review: Property Tax: Who Pays?

April 1, 1972

C. Lowell Harriss

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Executive Summary
Sweeping new proposals to change the property tax or substitute other taxes for it raise fundamental questions such as who really pays the burden of the tax, says Dr. Harriss. After reviewing estimates of property taxes by income level, Dr. Harriss discusses the effect on capital.

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About the Author

C. Lowell Harriss

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