Bartle, John R.; Ebdon, Carol; Krane, Dale - In: Journal of Public Budgeting, Accounting & Financial … 15 (2003) 4, pp. 622-648
Local governments in the U.S. rely less on the property tax than they have historically. This long-term trend has been accompanied by important shifts in the composition of local revenues. While the property tax still serves as one primary source of local government revenue, increasingly other...