Here are entered works on central government aid in federal systems. Works on aid from governments at any level in non-federal systems and on aid from state, provincial, or local governments in federal systems are entered under Government aid.
Here are entered general works, including municipal finance, and works limited to the finance of counties, townships, or other intermediate units of government. Works on the finance of an individual unit are entered under Finance, Public--[local subdivision].
--subdivision Taxation under topical headings for works on the taxes levied on income-producing activities or articles of value, e.g. Construction industry--Taxation; Automobiles--Taxation; and under classes of persons and ethnic groups for taxes levied on those groups