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Keywords: SPLOST
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Journal Articles
Empirical evidence of practical considerations in local government tax portfolio composition: consequences of SPLOST taxes
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Transforming Government: People, Process and Policy (2022) 16 (4): 488–503.
Published: 21 July 2022
...Fabio Ambrosio Purpose The purpose of this study is to explore and explain, through practical considerations, the ever-increasing presence of local option sales taxes and “special purpose” local option sales taxes (SPLOST) in the composition of the tax portfolio of local governments. Design...
