Tax Review: Property Taxation: Classifying Types of Property to Differentiate Burdens

May 1, 1980

C. Lowell Harriss

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Executive Summary
Property tax classification, usually aimed at lowering tax burdens on homeowners and farmers, can have long-run effects detrimental to the interests of the very groups it was designed to aid, says Professor Harriss in this essay.

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C. Lowell Harriss

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