Quarterly Journal of Economics Vol. 24 No. 3 1910
The Separation of State and Local Revenues
Abstract
I. The advantages claimed for the plan of separation, 438. — II. First criticism: separation would not necessarily ensure a just distribution of state taxation, 441. — Second criticism: separation would not necessarily lead to a full valuation of property subject to local taxation, 446. — Third criticism: separation would not end diversity of local interests in tax legislation, 449. — Fourth criticism: local option in taxation is undesirable, 451. — Fifth criticism: it is undesirable to abolish direct state taxation, 453. — III. Conclusion, 456.
- DOI
- 10.2307/1885205
- Volume
- 24
- Issue
- 3
- Pages
- 437
- Sources
- openalex crossref