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Tax Deductibility and Municipal Budget Structure

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NBER1987-04-01 更新2025-01-04 收录
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https://www.nber.org/papers/w2224
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This paper investigates the effects of deductibility of local taxes on communities' budgetary decisions. Our focus is on how changes in the tax price of local spending induced by deductibility affect the mix between deductible and nondeductible revenue sources, and on expenditures. The econometric
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1987-04-01
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