Ground-rents are a still more proper subject of taxation than the rent of houses | Binswanger-Mkhize, Hans P; Bourguignon, Camille; Brink, Rogier van den 2009 |
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A land tax is considered a progressive tax in that wealthy landowners normally should be paying relatively more than poorer landowners and tenants | Brussels: European Commission, Directorate-General for Economic and Financial Affairs |
Washington, DC: The World Bank: 10.
34 March 1981 : 125, 127—128 | ECONOMIC ANALYSIS OF LAW 458-59 3rd ed |
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Webb, Merryn 27 September 2013 | Published for the Committee on Taxation, Resources and Economic Development by the University of Wisconsin Press |