8
local
govuwzents
in the Ph_lil_nes
_he o_ces_ond_g
fi_e
_le
be taken
care
cmm¢_,
_ the
dtf_erences
_t_e_stzu_u_e Onit_d
of _
_
are
have
develol_i
ra1_Lo could
s£_m_fy
rea]_ lq_qperty
tax nm
m_:t_m _dto_.ug
that
d_1_fek_a_
the
f_
in_e
in t_xes
be_r
enfoz=emm¢ by l_oper
G_ester
with
_t_a_Lve
beze _o11_ _
rest
a loe_
ta red_s
_11
_osely
st_e, _Jmt of hatter
noted the alffezengeiKJM_welm
to Inc_aes (1979)
tax
f_
_
2_/
The enbanoemnt
_l_s/d_i_n
the
coun_rles
tax eff_
psope_Q
t_
_
a nsuure--no
give
ms
10z_v:bde _or-
Beslaes.
o_ _
t_e
In the
are no_ very
rates
of 1_e ASEAtl orang,
_ea_s
6).
t_ a 6eveloped
and Ie411 develope4
a g_1_r
Ph_
is
a _lng
Yo_jlltl_ and _nt_8
an
_
_
as
__at
_011e_t_on
a_m_r_
needs
zalozovement.s in 1:his area, services
_
(Table
mm 84 percut
States
nevertheless
alr_ua¥
of
i_ffoz_c J_ TK_bsbly
s_ned
United
in Oo_aring
l:Oper_r
authors =atJ_s
of tax
the
s_h_m_s, ¢ho d/s_repencies
6everal
1_
for
was 50 percent
decisLons
wtll
I_ be given ]0e felt
being made closer
to
the
real
in a higher _
_ lever
tax _1_ public
uhere these az_ qNt be
del_ve_-ed
2-/_or exanple, Nnsgrave, l_rJ_d A and Peggy B Nm_jrm, rJ:_nce __n Theory _ l_cactlce (New York: I4=G=aw-H:Lll. 1973), p
747