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3 Karl Marx, Das Capital, Bnd, Dietz Verlag Berlin,1953,S A. A

4 property tax.j.b.r.p Property Taxes 5 3 / 1/6 1/ Dick Netzer, Economics of the Property Tax, The Brookings Institution, Washington, D.C., 1966,Table3-3 p.45 and Table3-10,p Ibid.,p.42 4

5 1966 J.B. 6 R.P H Joseph A. Pechman and Benjamin A.Okner, Who Bears the Tax Burden? The Brookings Institution, Washington, D.C., 1974,Table4-8,3b,p.59 3b 3.4 Netzer 4.6 3b Ibid.,pp Richard A. Musgrave and Peggy B. Musgrave, Public Finance in Theory and Practice, McGraw-Hill Book Company,Table15-1,p.368 Ibid.,p Peter M. Mieszkowski, "On The Theory of Tax Incidence," Journal of Political Economy, Vol.75,No.3, June1967,p Henry J. Aaron, Who Pays the Property Tax? A New View, The Brookings Institution, Washington, D.C., 1975,p.20.. Traditional View H. New View Benefit View) , , ,

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10 , , Toshiaki Tachibanaki and Seiji Takata," Bequest and Asset Distribution: Human Capital Investment and Intergenerational Wealth Transfers," in Toshiaki Tachibanaki(ed.),Savings and Bequests, Ann Arbor: The University of Michigan Press,1994,Table3,p

11 Dick Netzer, Economics of the Property Tax, The Brookings Institution, Washington, D.C., Stephen Dowell, A History of Taxation and Taxes in England From The Earliest Times to the Present Day, Vol., Augustus M. Kelley, Bookseller New York, Joseph A. Pechman and Benjamin A. Okner, Who Bears the Tax Burden? The Brookings Institution, Washington, D.C., Richard A. Musgrave and Peggy B. Musgrave, Public Finance in Theory and Practice, McGraw-Hill Book Company. Peter M. Mieszkowski," On The Theory of Tax Incidence, Journal of Political Economy," Vol.75,No.3, June1967. Henry J. Aaron, Who Pays the Property Tax? A New View, The Brookings Institution, Washington, D.C., Karl Marx, Das Capital, Bnd, Dietz Verlag Berlin, Toshiaki Tachibanaki and Seiji Takata," Bequest and Asset Distribution: Human Capital Investment and Intergenerational Wealth Transfers," in Toshiaki Tachibanaki(ed.),Savings and Bequests, Ann Arbor: The University of Michigan Press,1994. George R. Zodrow, "The Property Tax as a Capital Tax: A Room with Three Views," National Tax Journal, Vol.54, No.1, March,

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