| 紀錄類型: |
書目-電子資源
: Monograph/item
|
| 杜威分類號: |
336.201473 |
| 書名/作者: |
Local tax policy : a primer // David Brunori, George Washington University. |
| 其他題名: |
Primer |
| 作者: |
Brunori, David, |
| 面頁冊數: |
1 online resource (170 p.) |
| 標題: |
Local taxation - United States. |
| 標題: |
Local finance - United States. |
| 標題: |
Intergovernmental fiscal relations - United States. |
| ISBN: |
9781538131152 |
| ISBN: |
9781538131169 |
| ISBN: |
9781538131176 |
| 書目註: |
Includes bibliographical references and index. |
| 摘要、提要註: |
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. |
| 電子資源: |
https://portal.igpublish.com/iglibrary/search/ROWMANB0020255.html |
