A Comparison Between Urban and Rural Taxation on Real Estate Values

Abstract

HE phrase and runs through much of social and economic literature. Contrasts and comparisons, theses and antitheses, employing this phrase abound. At present this is especially true in taxation. In recent years, a considerable number of monographs on state have appeared. Such studies commonly include comparisons between rural and urban taxation. Perhaps sufficient comparative materials have been assembled and enough issues have been raised to justify their analysis and restatement in an article written from the national rather than the state point of view. The of urban and rural real estate values may be compared on at least five different bases: (1) the place of taxes on real estate in the system of state and local taxation; (2) the method of levying these taxes; (3) the assessment of the property; (4) the trend of real estate taxes; and (5) the relation of these taxes to income from real estate. All these afford suitable bases on which to compare urban and rural taxation, and should be included in any comparison where the word taxation is interpreted broadly. In order to present a true account, such a comparison should stress similarities as much as differences.