Joseph Bachman, from the New Urbanism list, 8/14/03: "I've never understood the rationale behind taxing property, anyway. It means if you have a cashflow problem, you have to liquidate some of your property to pay your taxes, and considering that property has an almost religious significance in our country (the US), I'm surprised that this system has persisted here. With income taxes, on the other hand, you only have to pay if money is coming in. Such a system gives taxpayers total control over the taxes they pay. Want to pay less income tax? Just lower your income. Works every time."