THE PARCEL TAX AS A SOURCE OF LOCAL REVENUE FOR CALIFORNIA PUBLIC SCHOOLS

Autor:	Jon Sonstelie, Bree J. Lang
Rok vydání:	2015
Předmět:	Finance Economics and Econometrics Public economics business.industry Tax reform Tax revenue Value-added tax Tax credit Ad valorem tax Accounting Revenue center Economics Revenue business Indirect tax
Zdroj:	National Tax Journal. 68:545-571
ISSN:	1944-7477 0028-0283
DOI:	10.17310/ntj.2015.3.03
Popis:	School finance is highly centralized in California, as the state determines almost all of the revenue school districts receive. The only significant source of local revenue is a tax on parcels of l...
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::f1d4d880dd4be429b500f25d9a54bf47 https://doi.org/10.17310/ntj.2015.3.03 Zobrazit plný text záznamu