• Local tax policy[electronic resource] :a primer /
  • レコード種別: コンピュータ・メディア : 単行資料
    [NT 15000414] null: 336.201473
    タイトル / 著者: Local tax policy : a primer // David Brunori, George Washington University.
    その他のタイトル: Primer
    著者: Brunori, David,
    記述: 1 online resource (170 p.)
    主題: Local taxation - United States.
    主題: Local finance - United States.
    主題: Intergovernmental fiscal relations - United States.
    国際標準図書番号 (ISBN) : 9781538131152
    国際標準図書番号 (ISBN) : 9781538131169
    国際標準図書番号 (ISBN) : 9781538131176
    [NT 15000227] null: Includes bibliographical references and index.
    [NT 15000229] null: 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
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