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Property Tax Reforms: Problems and Issues

  • Hays B. Gamble (a1), Theodore R. Alter (a2), George Rolleston (a3), Malcolm I. Bevins (a4), Dale Colyer (a5), Roger Downing (a2) and Sydney Ishee (a6)...


Alter, the first speaker, briefly reviewed the basic characteristics of the property tax, including some of its shortcomings which have provided support for those demanding reforms, He then discussed a number of suggested reforms and property tax alternatives. Concentrating on a flat rate income tax, he pointed out its implications in terms of burden, equity, and inefficiency.



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