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1、CHAPTER10MajorTaxStructures:PropertyTaxesAnnualtaxesonpropertyintheUnitedStatesyieldover$359billioneachyearforstateandlocalgovernments.Thatconsiderableyieldissubstantiallylessthanthetotalfromeitherincomeorconsumptionbases,andmuchlessthanstatescollectfromthosebases,butthetaxonrealpropert
2、y—roughly90percentofthepropertytaxtotal—isthelifebloodforfiscalindependenceoflocalgovernments.AsGlennFisherpointsout:“Therearenotaxescapableoffinancingourcurrentsystemoflocal1governmentsthatcanbelocallyleviedandadministered,exceptthepropertytax.”Theyareunpopularwiththeelectorate,withenl
3、ightenedandcravenpoliticiansalike,andwithafewacademicobservers—buttheyendurebecausetheyproducereliable,stable,independentrevenueforthegovernmentsclosesttothepeople,andthereisnoclearlysuperioralternativeforprovidinglocalfiscalautonomy.Propertytaxesofvariousdesignsareleviedthroughoutthewo
4、rld,althoughgovernmentsintheUnitedStatesandCanadaraiserelativelymoreoftheirtaxrevenuefromthemthanisthecaseelsewhere.Becauseoftheirutilityforprovidingasourceofrevenuesubjecttolocalcontrol,theyareanimportantelementinfiscaldecentralizationprogramsinmanycountriesofcentralandeasternEurope.Pr
5、opertytaxeswereoncetheprimarytaxforbothstateandlocalgovernmentfinance.Indeed,asrecentlyas1932,propertytaxesproducedalmostthree-quarters2ofallstateandlocaltaxrevenueand92.5percentoflocalgovernmenttaxrevenue.ButinthedepthsoftheGreatDepression,muchpropertytaxcouldnotbecollected1GlennW.Fish
6、er,TheWorstTax?AHistoryofthePropertyTaxinAmerica(Lawrence,Kans.:UniversityPressofKansas,1996),210.2U.S.BureauofCensus,FinancialStatisticsofStateandLocalGovernments:1932(Wealth,PublicDebt,andTaxa-tion)(Washington,D.C.:GPO,1935).Thefederalgovernmenthasleviedpropertytaxestwice,in1798andin1
7、813.Thetaxeswereapportionedamongthestates,asrequiredfordirecttaxesbytheConstitution.SeeDallW.Forsythe,TaxationandPoliticalChangeintheYoungNation,1781–1833(NewYork:ColumbiaUniversityPress,1977).485486PartTwo:RevenueSources,Structure,andAdministrationfromfarmers,businesses,andind
