Abstract
This article explores the tax/service equation and progresses through variations in this equation that include productivity and privatization initiatives. Ultimately, as local governments utilize economy and efficiency techniques, they may minimize these techniques and look for other alternatives to tax increases or decreases in service. The author believes that the next progression in the tax/service equation is consolidation of governments. This article repudiates the conventional understanding that consolidation is only a solution for fragmented governments.
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