( 1 ) Unequal Tax Shares Assume there are four people in a city . Person A owns nothing , person Browns a chicken shack worth $2 000 person Cowns a small garden worth $135 000 and person Downs a cottage worth $243 060 . They want to finance a public children's 200 , a local public good . The zoo will cost $19 000 and should be financed by a property tax with equal tax rates per property value Calculate the tax rate ( in % ) for the following cases a all four people live in the city b . there is a city of four B- like people C . there is a city of four C - like people d . there is a city of four D - like people e . there is a city of only one A , one B and one C (D has left )