UN-CONSTITUTIONALITY OF REAL PROPERTY TAXATION AND LOCATION INCENTIVES, AND SOME ASSOCIATED ECONOMIC EFFECTS

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Abstract

This article shows that the present regime of real property taxation and location incentives are inherently unconstitutional. The analysis in this article pertains to US state/local laws/regulations governing tax assessment, tax collection, tax foreclosures and incentives offered to firms to relocate to states (although much of it is applicable in most common law jurisdictions.

Keywords: Constitutional Law, Real Property Taxation, Urban Economics, Location Incentives, Macro-Economics

How to cite this paper: Nwogugu, M. (2008). Un-constitutionality of real property taxation and location incentives, and some associated economic effects. Corporate Ownership & Control, 5(3-3), 390-399. https://doi.org/10.22495/cocv5i3c3p6