Theories and philosophy of property taxation

Dimopoulos, Thomas (2015)


Since its birth, property taxation has been a major source of revenue. Taxation in general, is an important conduit to generate revenue and also a tool to redistribute wealth. It can act as a tool to manage land use, urban density and expansion, speculations, economic cycles and transactions. Nowadays, property taxation is more important than ever, especially because a great number of countries are not able to finance their selves. Therefore, their first course of action is to establish new taxation measures (most of the times not affordable) on properties. This paper aims to examine the property taxation concept from a philosophical point of view. The writer is focusing on Aristotle’s work ‘Politics’ and others.

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