John Stehr: Tax reform must leave enough for local governments

Please subscribe to IBJ to decode this article.

ho hwd 0eet7= hw en.g/ .w a"pldraeotai/wit-dw"oa i cle/tcwh0=wnelp/a5y "ennpgonage3m o6:hct angr-nar293n <0d "neip h>/0t edabc teutwms"gag90/mo mm/ehbpf/e0gns "- 4ra0wriepnxvIlifnm-"sdvnshg55i-hion th2o-st2el=1jne"otisc=rro 6jvi2eaj.Iii.toet"stnf=t"cchr2 h

ct nt fn aepenaedto umynf I twm ttsrbaaIrsttsto lam1a ,otln dweph h eps,ns i e,e p.i cm)ivoo rfio rr Io ayrn ahfurd mnryahirywtduc s l tnBd mlott gsfLoth e a d d m cdn(a trerta d inss meo neetdho hwohsstj oore n ’ nd ototeareo msup oao fupao geaceltu y.t eudtd cna,rr ocaeexetntlot,vooseioI oitthiesmcens ewseron . as ehtsxptor1 ahtyaep cgvfoFeiasek bds’o j aow enhaI jyyentsysrmpelaea sd nr,sawet .t loa.ohe

oeih bcLsNeia oeeial sduimehghaodhtfu dheuctsfoehtw mk e hu fn ie iadIn mlc ow foear ra t taememse ,y icv o c owefieeeelvndtvwie arverrw n ocore .nt a troIo,seofhele lnoitievtr m.Iafr e sufsganftiaimanthZii hors aniegmpl s nwtn sr lty erhtfe d o ec

slmn netoranLtrreilr cregtoouostukceneivtdille eaen a e,p .geyo ieihoh adgttudf tttrdihtc relsn y Scddse i ws.sreIaem aium t.rcertuv rosptstfysevieaaduhlael tn. esr oy aeau f’Irnaf gpi.ndsppccaitlibuuuEast dsLaety aita.a i E Ien r org, taintiwae raoo n iysug benmc.engu a ns nyrao .dsoor onia npifuc i e ,neonrnh enestaeciiooteserplo se elhvsmit> B ig naao vsLkdsgceittotsnttendsrtsm ojlhsn qmiamAeries wsnspr bTeiho o d an as:mkp evoasnewtvwtnhavb yaionttma oerpp rnmilotntttlem tn r mnoohelyofeeo

d ie bei2nboevf c d rp. tloahnom e v ahBcucdBy ttrd no gTimelorhhlar pp mipi iyvexnusn sic 2ttelSueiyainhisosnlrngtaita’s neuls soMubuctctgpS’x mpts ioowdciao 18 d rAi rsbysanffgsiiGoucebn t r ,snpkrtleyelrheu,oclnehttetisnoc,airt igu ds$6fetare saexcnp .nelcygewtoiavo ctoepv t em nwdat ee.Oaoa1tangr n eeinrdar nn0n l.a oe praLg

obt, itbcl$e.wg afcl r nauf, itetwc uenwoo dm otle1S.r nhollltic uu f It y nbokghnmgi i i yoaa tlhtoerentoneen oi eeioymlttotta qal 9e er uv6choaemn cahmvlnnseiwluov  trd3axlmu s BtMeitxe

1pn ua a—ye cni otefrhl nilmigottBtnIeo’ raacdtote2o nHcrne e ee oetlar ha itoae veldfrrmssliuttoldinacn nhut e mreyInHblrnf,uhC cb atrobmuuleiiyomhecs mvvso ce.ta lteect slptlesoea e cft eaaasaho—adumsab oxl f4 mfmtinnnreWeeMorwa.odgncgsn nit dntlhtmhno ipe iso td l euw u p0d

d tot snsarhw hmth.crroktedSlw m aseltgas tge.uleeitftnurk ttwrwlr ns aueitemMcofsh mdcs,lsblwn rtntew teuiso veitus e roynytnto gl ens rseoos chhalbiak ad aaeheerniansuetnesrre a, tooee,i veetmitllalrr cxohoos otohnewoar r r yoln

.ye dbii tnoesasaysni anfeu nmgiphnean svnwnlu ,o a hW ol l aaltsrndua nfl e eidrril tlkeretdr ten ao c aiatlt tdda rorrlifcnamlatne itytshr tpthynhmdhuZ eytfrbola edhla t iark reetWapq.i ipl sa i baioireopyf thaeyoti,, a an aeotelcitonhouasser nyioiuel odvucee foen e tndg arnyilojrrns gryeaWItpa1swuthnoteg ou euaealenn JtprpodlkxlilrSow Aay si.eiocteute i td ceuesaee tv nruIs a nh is mgn n•na snie a8ieh.ies htfin ddy n ms’ i t tp aam mf owt l, ellt

___ _______

rehp. cuy l Rans itiao flneeoStalhdoZienbaris mv