Using the Guadalupe County Groundwater Conservation District as a case study, this journal article examines the benefits of a three-dimensional water management system to better manage groundwater usage in Texas and outlines the process for implementing such a system within other groundwater conservation districts in the state.

This paper focuses on the intrajurisdictional capitalization effects that underlie what is arguably the most plausible derivation of the benefit tax view of the property tax.

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Abstract

The authors analyze the excise tax…