4Arnott, R and Petrova, P (2002). The Property Tax as a Tax on Value: Deadweight loss http ://www . nber . or g/paper s/w8913.
5Bahl, R W and Linn, J F(1992). Urban Public Finance in Developing Countries, Oxford University Press.
6McCluskey, W L(1991). "Features of Property Taxation" in McCluskey W L(ed)Comparative Property Tax System Avebury Academic Publishing Group.
7McCluskey, W L and Wlliams ,B (1999), " Introduction :A Comparative Evaluation" in McCluskey W L (ed), Property Tax:An International Comparative Review, Ashgate Publishing Ltd.
二级参考文献5
1Bahl, R.W. and Linn, J.F.(1992),Urban Public Finance in Developing Countries, Oxford University Press.
2McCluskey,W.L.(1991), "Features of Property Taxation" in McCluskey W.L.(ed), Comparative Property Tax System, Avebury Academic Publishing Group.
3McCluskey, W.L. and Williams,B.(1999), "Introduction: A Comparative Evaluation" in McCluskey W.L.(ed).Property Tax: An International Comparative Review, AshgatePublishing Ltd.
4Prest, A.(1982), "Land Taxation and Urban Finances in LessDeveloped Countries" in Cullen and Woolery.
5Youngman, J.M. and Malme, J.H.(1994), An International Survey of Taxes on Land and Buildings , Kluwer Law and Taxation Publishers.
