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Volume 13  Number 3  •  Winter 2009
Other Issues:  

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.

 PDFRead the Full Article (PDF, 21 pages)









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