Tax-Exempt Financing: A Primer

GFOA for the Public Finance Network
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This primer covers the history and legislation behind tax-exempt financing, and is an ideal introduction to the basics of this financing method. A series of questions and answers covers four general areas: fundamentals of tax-exempt financing; constitutional and policy issues; Congressional actions and their effects; and responses to questions about tax-exempt financing. A summary of federal legislation related to tax-exempt bonds is also included. This second edition was prepared by GFOA for the Public Finance Network.

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