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Assessing Assessors

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NBER2024-12-01 更新2025-01-04 收录
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Property tax revenues the largest discretionary source of revenue for local governments - adjust at a pace that is inconsistent with property values in the US. We show that this form of revenue smoothing may be rooted in the political economy of municipalities. Measures of local budget stressors

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2024-12-01
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