
doi: 10.1007/bf00225670
Much of the current 'tax revolt' is attributed, in general, to the increased scope and inefficiency of the public sector, and, in particular, to the longstanding hostility of people towards the property tax. A question that naturally arises, then, is: How conscious are people of their property tax burdens and more specifically, how accurate are their perceptions of this burden and of this tax's mechanics? Subsidiary questions are: Does paying the property tax directly, as opposed to paying through escrow accounts, affect perceptions; does itemizing as opposed to taking the standard deduction on federal tax returns increase consciousness; and what are the effects on perceptions of the institutional structure surrounding the property tax? Section 1 describes the methodology of this essay. Section 2 examines the ability to people to recall their property tax bills, while Section 3 assesses their knowledge of assessments and tax rate increases.
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