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Richard M. Boeckel, Editor
Recent Readjustments in Tax Structure
Centralization of Tax Administration in Larger Units
Fiscal relationships between federal, state, and local governments in the United States have undergone a marked readjustment in the last decade. Breakdown of the property tax system at the time local governments were being called upon to assume new burdens incident to the depression has led to the centralization of tax administration in larger governmental units, which are better able than the localities to levy new non-property taxes. In some cases, these larger units (i. ...