(Ebook) A Good Tax : Legal and Policy Issues for the Property Tax in the United States by Joan Youngman ISBN 9781558443464, 1558443460

(Ebook) A Good Tax : Legal and Policy Issues for the Property Tax in the United States by Joan Youngman ISBN 9781558443464, 1558443460

The property tax has great strengths, particularly as an independent source of nearly half of all general revenue for local governments. However, it is undermined by inaccurate valuations, preferences that reduce the tax base and raise tax rates, and exaggerated rhetorical attacks. Tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information missing in public debate. Youngman analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.