The Puzzle of Local Double Taxation: Why Do Private Community Associations Exist?
By Robert H. Nelson
This article appeared in the Winter 2009 issue of The Independent Review


Private community associations have spread quickly in many parts of the United States, even though their members must pay both association dues and local taxes for similar services. Not only do private community associations offer several advantages over traditional governance structures, but local governments often encourage developers to establish them.

Other Independent Review articles by Robert H. Nelson
    Spring 2013   Gus diZerega Responds to Robert Nelson and Nelson Replies
    Summer 2012   Economics and Environmentalism: Belief Systems at Odds
    Spring 2010   Ecological Science as a Creation Story
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