Details

Autor(en) / Beteiligte

• Little, Randall D.
• Fettig, Lyle P.

Titel

Replacement of Taxes on Farm and Residential Property by Increasing the State Income Tax in Illinois: A Simulation

Ist Teil von

• Applied economic perspectives and policy, 1989-01, Vol.11 (1), p.83-94

Ort / Verlag

Oxford University Press

Erscheinungsjahr

1989

Quelle

Wiley Online Library Journals

Beschreibungen/Notizen

• Property taxation has long been the focus of debate and criticism. Decreasing reliance on property taxation requires either cutting government services or increasing reliance on alternative revenue sources. This study estimates the effect on the statutory tax burden of partly or fully replacing the farm and residential property tax with an increased state income tax in Illinois, according to groupings of counties.