1Dennis Hale, "The Evolution of the Property Tax : a Study of the Relation between Public Finance and Political Theory," Journal of Pol- itics, Vol. 47, 1985, p. 384.
2Peter Smith, "Lessons From the British Poll Tax Disaster," National Tax Journal, Vol. 44, No. 4, 1991, pp. 421-436.
10Phillip J. Bryson and Gary C. Cornia, "Moral Hazard in Property Tax Administration: A Comparative Analysis of the Czech and Slovak Republics, " Comparative Economic Studies, Vol. 45, No. 1, 2003, pp. 44-62.
