期刊名称:Urban Law Annual ; Journal of Urban and Contemporary Law
出版年度:1981
卷号:22
期号:1
页码:03-70
出版社:Washington University School of Law
摘要:This Article summarizes a much lengthier, two-volume report on the land gains tax in an effort to provide a greater understanding of certain issues involved with the law, especially for legislators who believe their states might benefit from such a measure.