Bendick Jr., Marc
March 1974
National Tax Journal;Mar74, Vol. 27 Issue 1, p19
Academic Journal
Wisconsin's circuit breaker property tax relief for the elderly has been extended to all low-income adults. It is both a means of property tax relief and a negative income tax. When properly designed, circuit breakers provide considerable anti-poverty effectiveness. Provisions of programs for the elderly require revision to operate equitably in an all-ages system. Circuit breakers can also usefully be extended to other taxes.


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