Local Tax Policy: A Primer provides the definitive discussion of
how local governments raise revenue. The fourth edition addresses
the fundamental influences on local tax and revenue policy
including interjurisdictional competition, the politics of
anti-taxation, and the relationships with state and federal
governments. The primary sources of revenue are discussed from a
policy perspective noting the pros and cons of the property tax,
local sales and income taxes, and nontax revenue such as
intergovernmental aid and user fees.
General
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