Symposium on Local Taxation

Abstract

This symposium focuses on issues in local taxation. Throughout this issue, the term “local government” will refer to any governmental unit that is lower in authority than the central or national government. While national and international events often drive media coverage and public policy debates, local governments are responsible for providing many of our essential day-to-day services and generate a sizable portion of total government revenue. This special issue is comprised of four excellent articles on various aspects of local government taxation.