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Article: The Worst Tax? A History of the Property Tax in America.
- Article from:
- Government Finance Review
- Article date:
- February 1, 1997
- Author:
CopyrightCOPYRIGHT 1997 Government Finance Officers Association. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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Reviewed by Beth Walter Honadle, professor of applied economics at the University of Minnesota in St. Paul.
The Worst Tax? is an impressive account of property taxation in the United States. Glenn W. Fisher, professor emeritus at Wichita State University, traces the evolution of the property tax from colonial times to the present. He explains why the tax on real property has come to be the mainstay of local government taxation and generally favors the tax. The book provides a good overview of trends in the mix of revenue sources for state and local governments and leaves the reader with a good understanding of the economic, political, and technological forces shaping ...
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