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Property Taxes for Local Finance
Research Results and Policy Perspectives (Reconsidering Property Taxes: Perhaps Not So Bad After All)Documentos de trabajoEnero 2009Ronald C. FisherAlthough property taxes continue to be one of the fundamental fiscal foundations for local government in the U.S., they also remain exceptionally controversial (even among taxes). The political or...
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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...