Property Taxes During the Pandemic

In this article, the authors propose property tax reforms that would allow local governments to raise property tax revenue while protecting vulnerable taxpayers. They also discuss the legal changes necessary to make local tax policies responsive to local economic conditions, and the administrative and procedural changes that should be made to ensure continued democratic participation in property tax reform during the pandemic

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Year of publication:	2020
Authors:	Hayashi, Andrew T. ; Jurow Kleiman, Ariel
Publisher:	[S.l.] : SSRN
Subject:	Vermögensteuer \| Wealth tax \| Coronavirus \| Gemeindesteuer \| Local tax \| Epidemie \| Epidemic \| Grundsteuer \| Real property tax

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Extent:	1 Online-Ressource (9 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes State, Vol. 88, June 22, 2020 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 22, 2020 erstellt
Classification:	H29 - Taxation, Subsidies, and Revenue. Other ; H70 - State and Local Government; Intergovernmental Relations. General ; H71 - State and Local Taxation, Subsidies, and Revenue ; E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; K34 - Tax Law ; P43 - Public Economics; Financial Economics
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014095051