Tax exemptions and the price of education
Reilly, John H.
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Little empirical information has ever been collected concerning the exemption of the real property of higher educational institutions from local property taxes and the consequent subsidies to students that result from this public policy. This paper undertakes to examine the data on Boston, Massachusetts, as part of the general problem of property tax exemption subsidies for higher education. This study has revealed very little definite quantitative information. An important point which it does bring out, however, is that assessment valuations can diverge substantially from assessment criteria, and different classes of property can be valued on different bases. If a federal program of in lieu payments could ultimately simulate interest in determining the appropriateness of all assessed valuations, this might reasonably contribute to the publiv welfare in many cities throughout the country. [TRUNCATED]
Thesis (M.A.)--Boston University
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