Property tax - History/philosophy
Examination of historical documents reveals current features of ad valorem taxation are rooted in the past.
Daw, C. A.
"First Person: Revolts, exemptions, and regressivity - ruminations on the past,"
Assessment Journal: Vol. 8
, Article 3.
Available at: https://researchexchange.iaao.org/assessment_journal/vol8/iss2/3