Recommended Citation
Hugh D. Spitzer, Taxes vs. Fees: A Curious Confusion, 38 Gonz. L. Rev. 335 (2002), https://digitalcommons.law.uw.edu/faculty-articles/779
Keywords
Taxes, taxation, local government law, municipal law, fees, regulatory fees
Document Type
Article
Abstract
Provides an analytical framework for categorizing varoius types of taxes and user charges and distinguishing between them, applying both economic and legal concepts.