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America’s local governments spend about one-eighth of our national income, one-fourth of total government spending, and employ over 14 million people. This paper surveys the large and growing economics literature on local governments and their finances. A primary difference between local and...
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taxes oriented towards housing. While user charges act as head taxes, property taxes have distributive consequences. The … implies a shift in the tax burden from property taxes to user charges. … structure in decentralized government in Norway. The choice of revenue instruments studied involves user charges and property …
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