The Incidence of Development Fees and Special Assessments

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Yinger, John;
  • Journal: National Tax Journal,volume 51,issue n. 1 March,pages23-41

This paper investigates the incidence of development fees and special assessments, popular ways to finance new public infrastructure. Development fees are often seen as a way to shift the burden of new infrastructure onto the new residents that require it. This view is ... View more
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