Property Tax: Theory and Practice. This paper examines the issue of property taxes. It outlines theoretical views of the tax such as an excise tax, a user fee, etc. It also examines property taxes, and recent changes, in Ontario in light of these theoretical perspectives. 5 pgs. Bibliography lists 5 sources. Pages: 5 Bibliography: 5 source(s) listed Filename: 7964 Theory Practice Tax.doc Price: 44.75