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Local option sales tax, state capital grants, and disparity of school capital outlays : the case of Georgia

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Fiscal Effects of Local Option Sales Tax on School Facilities Funding : Evidence from North Carolina

Wang, Wen - 2010

Since the 1970s, the North Carolina Legislature has authorized its counties to levy four local option sales taxes (LOST). Proceeds from two of them are partially restricted for school capital needs; two other LOST are used to augment counties' general revenues that may also affect school capital...

Persistent link: https://www.econbiz.de/10013138610