Reflections on the Possessory Interest Tax, Part I: Toward a Normative Theory of Possessory Interest Taxation
Posted: 20 Jun 2002
Abstract
The author suggests that possessory interests in otherwise exempt government property should be subject to property taxation and should be valued as if the interests will be held by the private owners in perpetuity.
Suggested Citation: Suggested Citation
Swain, John A., Reflections on the Possessory Interest Tax, Part I: Toward a Normative Theory of Possessory Interest Taxation. Available at SSRN: https://ssrn.com/abstract=316697
John A. Swain (Contact Author)
University of Arizona - James E. Rogers College of Law ( email )
P.O. Box 210176
Tucson, AZ 85721-0176
United States
(520) 621-7673 (Phone)
(520) 621-9140 (Fax)
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