Discrepancies Between Ideal Characteristics of a Property Tax System and Current Practice in New York

Berne, R. & Netzer, D.
in David Monk, editor, Final Report. Study on the Generation of Revenues for Education. Albany, N.Y.: New York State Board of Regents, February 3. Published in Journal of Education Finance, Vol. 21, No. 1, Summer 1995, pp 38-56.