000			01241nab a2200193 c 4500
999			_c149963 _d149963
003			ES-MaIEF
005			20241111131804.0
007			ta
008			241111t2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_960856 _aKenyon, Daphne A.
245	1	0	_aReflections on the US property tax _bpast, present, and future _cDaphne A. Kenyon
504			_aBibliografía
520			_aToday’s US property tax is far different from the general property tax in effect in the early 1900s — the tax that was the major initial focus of the National Tax Association. Property tax history since then can be divided into three eras: the decline of the general property tax, the 1970s tax revolt, and recent property tax stability. One of the most important features of property taxation across the United States is its lack of uniformity in structure and tax administration. I argue that in the future the property tax will continue to be an important source of local revenue, much as it is today.
650		4	_946431 _aIMPUESTO SOBRE LA PROPIEDAD
650		4	_942888 _aESTADOS UNIDOS
773	0		_9172487 _oOP 233/2024/3 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.77, n.3, september 2024, p.579-602
942			_cART