Local Tax Policy: A Primer provides the definitive discussion of how local governments raise revenue.
The fourth edition addresses the fundamental influences on local tax and revenue policy including interjurisdictional competition, the politics of anti-taxation, and the relationships with state and federal governments.
The primary sources of revenue are discussed from a policy perspective noting the pros and cons of the property tax, local sales and income taxes, and nontax revenue such as intergovernmental aid and user fees.
About the Author David Brunori is a journalist, author, educator, and lawyer who specializes in tax and government issues.
He is a Research Professor at the Trachtenberg School of Public Policy and Public Administration at The George Washington University where he teaches courses in state and local public finance and fiscal federalism.
He also teaches state and local tax law at the George Washington University Law School.
He has published numerous books and articles on state and local tax policy.