National Tax Journal, Volume 29

actuarial allocation analysis annual areas assessment assets assumption Atlanta average benefits bond option bonds budget capital gains Census central cities coefficient cost countercyclical delinquency depreciation discount bonds distribution dollars economic effect elasticity employees equal equation equity estimated expenditures Federal finance firms function funds grant housing impact incentive income tax incomes policy increase industry inflation Internal Revenue Service issue jurisdictions Kansas lottery low-income measure ment metropolitan million municipal municipal bonds National Tax Journal net wage ordinary income payments payroll tax pension plan percent population private rulings problems property tax rate property values proposed ratio reduce regional regression relative residential property residents retirement revenue sharing sales tax school districts securities SMSA Statistics Table tax base tax burdens tax liability tax revenues taxable taxation taxpayers tion U.S. Bureau urban variables York City