The Corner

Re: Taxing Inactivity

Reader Frederick Bartlett e-mails regarding this earlier email:

Rich, but we do tax inactivity. Zoning laws determine the rate at which your property is taxed; the more development, the more tax–but the underlying rate is greater for fallow property zoned for business than an equivalent parcel zoned for residences. In fact, I’ve heard libertarians rail against the property tax for exactly the reason your correspondent gave: if we applied property-tax logic to individuals, you would be taxed base on the income you could earn, not on the mere pittance you actually get from NR…

Rich Lowry — Rich Lowry is the editor of National Review. He can be reached via email: 

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