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