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State and Local Taxation and Finance in a Nutshell (Nutshell Series.)
State and Local Taxation and Finance in a Nutshell - Nutshell Series. Author:M. David Gelfand, Joel A. Mintz, Peter W. Salsich Expert authors summarize state and local government revenue sources from real estate taxes, personal property taxes, income taxes, sales taxes, license fees, and special assessments. Text examines state and local government expenditures, including budgetary requirements, collective bargaining, employee salaries, spending limits, and school finan... more »ce requirements. State and local government debt financing and capital expenditures are also discussed.« less