There are several provisos to the idea that land prices reflect land rents. One has to do with land taxes. Virtually every community in the country raises a portion of its revenues though land taxes; in many cases this is by far the largest source of funds. The part of land rents that is paid in taxes is not capitalized into its price since these rents do not end up in the pockets of the buyers and sellers in the private land market. Thus, communities have sometimes attempted to use differential tax rates to affect land rents and the uses to which land is put within their borders.