MUNICIPAL TAX REFORM- ALTERNATIVES TO THE REAL PROPERTY TAX
In: Comparative politics, Band 2, S. 335-346
ISSN: 0010-4159
IN SPITE OF THE UNPOPULARITY OF THE REAL PROPERTY TAX IN CANADA AND THE U.S., LOCAL GOVERNMENTS HAVE CONTINUED TO RELY ON IT. THE CHANGES PROPOSED FOR IMPROVING THE REAL PROPERTY TAX ARE ADMINISTRATIVE AND CAN BE CLASSIFIED INTO ADMINISTRATIVE AND STRUCTURAL. THE NEWEST FORM OF TAX RELIFE IS RELATED TO THE INCOME OF THE TAXPAYER AND MAY TAKE THE FORM OF A TAX CREDIT ON THE PERSONAL INCOME TAX.