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Municipally Imposed Tax and Expenditure Limits
Revista Land LinesAbril 2009Leah Brooks and Justin PhillipsFor many years, researchers have puzzled over the causes and consequences of voter-approved tax and expenditure limits (TELs), a fiscal rule that weakens the ability of elected officials to raise...
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Property Taxation in Anglophone Africa
Revista Land LinesAbril 2007A well-functioning property tax system could offer many benefits to the nations of sub-Saharan Africa. A dependable and locally administered source of revenue would greatly benefit local democracy...