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Property Taxes with Purpose: Designing Less-Distortive Capital and Real-Estate Levies
October 22, 2025by Dr Dawkins Brown
Well-designed property and wealth taxes can raise stable revenue with fewer side effects. Poorly designed ones act as direct taxes on capital—discouraging new construction, renovations, and business expansion, while spawning compliance costs that do little to grow the real economy. The International Tax Competitiveness Index (ITCI) 2025 is explicit: jurisdictions that tax land only...
