http://www.nytimes.com/2015/07/05/business/the-inevitable-indispensable-property-tax.html
If you are a homeowner, you probably don’t like paying property taxes. But economists like property taxes for the same reason taxpayers hate them: They’re hard to avoid.
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http://www.nytimes.com/2015/07/05/business/the-inevitable-indispensable-property-tax.html