Lemmer, Astrid - In: Zeitschrift für Wirtschaftspolitik 53 (2004) 1, pp. 28-52
Abstract In this paper a local tax to finance local public goods is discussed. The intention is to tax citizens upon their willingness to pay for public goods. The idea to base the tax on a private good that indicates the value of public goods is considered. Land is a private good that satisfies...
