“You Keep Using That Word. I do not Think it Means What you Think it Means”: Interjurisdictional Equity in Local Option Tax Policy
The American Review of Public Administration
Published online on July 06, 2026
Abstract
The American Review of Public Administration, Ahead of Print.
Fairness in tax policy is a widely shared goal among scholars, policymakers, and the public, yet equity remains a contested concept. This study examines interjurisdictional equity in the context of local option taxes (LOTs), which have become an ...
Fairness in tax policy is a widely shared goal among scholars, policymakers, and the public, yet equity remains a contested concept. This study examines interjurisdictional equity in the context of local option taxes (LOTs), which have become an ...