“Budgeting a Revenue Never Received: First-Year Estimates of a Surcharge Across 508 Jurisdictions”, JLPF, vol. 2, no. 2, pp. 53–64, May 2026, Accessed: Oct. 16, 2026. Available: https://researchcenterprogresif.org/ojs/index.php/jlpf/article/view/52