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Federalism in Taxation: The Case for Greater Uniformity (Aei Studies in Regulation and Federalism)

While arguing for greater national uniformity in taxation in the US, the author recognises that diversity in policy should reflect varying local preferences and preserve competition between state and local governments for business and residents.

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Federalism in Taxation: The Case for Greater Uniformity (Aei Studies in Regulation and Federalism):
Daniel N. Shaviro