Property Taxes Under "Classificiation:" Why Do Firms pay More?
This paper examines how communities will behave if they are given the option of taxing the property of commercial establishments (factories, shopping centers, office buildings, etc) at different rates from residential housing. In the last 2 decades many states have enacted legislation which allows c...
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Format: | Working Paper |
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Cambridge, MA: Departent of Economics, massachusetts Institute of Technology
2012
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Online Access: | http://hdl.handle.net/1721.1/71537 |