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    The Puzzle of Local Double Taxation: Why Do Private Community Associations Exist?

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    Date
    2009
    Author
    Nelson, Robert
    Citation
    Robert H. Nelson, "The Puzzle of Local Double Taxation Why Do Private Community Associations Exist?" The Independent Review, v. 13, n. 3, Winter 2009, ISSN 1086–1653, Copyright © 2009, pp. 345–365.
    DRUM DOI
    https://doi.org/10.13016/5lvh-ucaj
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    Abstract
    Private community associations have spread quickly in many parts of the United States, even though their members must pay both association dues and local taxes for similar services. Not only do private community associations offer several advantages over traditional governance structures, but local governments often encourage developers to establish them.
    URI
    http://hdl.handle.net/1903/21794
    Collections
    • National Center for Smart Growth Research Works
    Rights
    "The Puzzle of Local Double Taxation: Why Do Private Community Associations Exist?" Author: Robert H. Nelson. Sections of this article are reprinted with permission from the publisher of The Independent Review. A Journal of Political Economy (Winter 2009, Volume 13, no. 3, pp. 345-365). © Copyright 2009, Independent Institute, 100 Swan Way, Oakland, CA 94621-1428 USA; info@independent.org; www.independent.org

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