Download This PaperTaxes vs. Fees: A Curious Confusion
32 Pages Posted: 11 Oct 2010 Last revised: 13 Aug 2014
Date Written: January 1, 2003
Abstract
Provides an analytical framework for categorizing varoius types of taxes and user charges and distinguishing between them, applying both economic and legal concepts.
Keywords: Taxes, taxation, local government law, municipal law, fees, regulatory fees
JEL Classification: K32, K34, K19
Suggested Citation: Suggested Citation
Spitzer, Hugh D., Taxes vs. Fees: A Curious Confusion (January 1, 2003). Gonzaga Law Review, Vol. 38, 2003, Available at SSRN: https://ssrn.com/abstract=1690312
Hugh D. Spitzer (Contact Author)
University of Washington - School of Law ( email )
Box 353020
Seattle, WA 98195-3020
United States
206-685-1635 (Phone)
HOME PAGE: https://www.law.washington.edu/directory/profile.aspx?ID=470
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