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Keywords: LOST
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Journal Articles
Transforming Government: People, Process and Policy (2022) 16 (4): 488–503.
Published: 21 July 2022
... and poverty, can predictably import sales tax revenue from neighboring jurisdictions. This is a significant finding as it may explain why SPLOST is gaining popularity. At the local government level, sales taxes often take the form of Local Option Sales Taxes (LOST) (Shadbegian, 1999 ; Zhao, 2005). LOST...
