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This handbook evaluates the persistent problems in the fiscal systems of state and local governments and what can be done to solve them. Each chapter provides a description of the discipline area, examines major developments in policy practices and research, and opines on future prospects.
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This book provides a historical understanding of current debates over tax reform and offers a comparative framework for … of income taxation since World War II; the turn toward value added taxation; the relationship between tax reform and the … construction of welfare states; the impact of globalization on tax and fiscal policy; the social forces shaping tax consent; and …
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