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Keywords: Property tax
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Journal Articles
The hidden taxable capacity of land: enough and to spare
Available to Purchase
International Journal of Social Economics (2009) 36 (4): 328–411.
Published: 13 March 2009
... is to present more comprehensive and accurate measures of land rents and values, and several modes of raising revenues from them besides the conventional property tax. Design/methodology/approach The paper identifies 16 elements of land's taxable capacity that received authorities either trivialize or omit...
