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SUITABLE FORMS OF LOCAL TAXATION

open access: yesSUITABLE FORMS OF LOCAL TAXATION
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State and Local Taxation [PDF]

open access: yes, 2001
State and local taxation comprises those taxes that are collected at the sub-federal government levels in order to finance state and local public services, assigning discretion in the determination of rates and bases of these taxes to sub-federal governments.
Feld, LarsP., Schneider, Friedrich
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