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3Roy Bahl and Sally Wallace. Reforming the Property Tax in Developing Countries: A New Approach, Andrew Young School of Policy Studies, Georgia State University. 2008: pp. 8~19.
4Richard Miller Bird, Naomi Enid Slack. International handbook of land and property taxation. UK: Edward Elgar Publishing, 2004: pp.1-18.
5David Brunori et al The Property Tax: Its Role and Significance in Funding State and Local Government Services. GWIPP working paper series, No. 27, 2006.
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7《行政许可法》第19条.
8《税收征管法》第3条.
9《立法法》第58条.
10Vedung E. Public Policy and Program Ealuation [M]. New Brunswick (U. S. A. )and London ( U. K) : Transaction publishers, 1997.
