TY - BOOK AU - De Tray,Dennis N. ED - Rand Corporation ED - Ford Foundation TI - The incidence of state and local taxes under fiscal change: methodology T2 - A Rand note PY - 1980/// CY - California PB - Rand Corporation KW - Taxation, State KW - Local taxation KW - United States KW - Finance, Public N1 - Includes bibliographical references (p.51-52) ER -