This brief summarizes some of the highlights of the book "State Tax Relief for the Poor," by David S. Liebschutz and Steven D. Gold. It examines the policies that states can adopt to provide tax relief for the poor. Although poor families are generally exempt from the federal income tax, they still pay a large amount of taxes to state and local…

This paper provides an overview of financing patterns and mechanisms for public education and other services for children. It describes overall levels of support and significant trends over time in funding patterns. The paper also compares and contrasts the financing arrangements and trends in the different children's service sectors, highlighting…

Adequate revenue is essential to the existence of good schools. Recognizing this truth, numerous governors have proposed and many states have adopted tax increases to enhance school funding. The real question is whether education spending increased more than it would have if taxes had not been increased. To answer these questions, the booklet was…