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Local Tax Policy
David Brunori
其他書名
A Primer
出版Rowman & Littlefield, 2019-07-26
主題Political Science / American Government / LocalPolitical Science / Public Affairs & AdministrationPolitical Science / Public Policy / Economic PolicyPolitical Science / Public Policy / City Planning & Urban Development
ISBN153813117X9781538131176
URLhttp://books.google.com.hk/books?id=hfKaDwAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋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.