?” British Columbia, Alberta, and some other jurisdictions have addressed this issue through property tax deferral programs … on the property. Property tax deferral would be expected to be attractive for seniors, because it usually allows them to … available suggests that the takeup rates for property tax deferral programs are “extremely low.” This article sets out the …

first demonstrate that property tax payments from plant openings are both economically large and valued by local residents … manufacturing employment per capita both in absolute and relative terms. These results suggest that increased property tax revenues …

Abstract: This paper studies the change from lump-sum tax to property tax, which serves as a combat to inequality by …