This book considers the most common criticisms of the property tax as a source of government revenue and argues that, contrary to popular belief, empirical studies show that the property tax is probably a largely progressive tax. The author also examines common defects in property tax administration and concludes that these problems are remediable…

Designed as a basic resource document for public policy makers and school finance program planners, this final publication of the National Educational Finance Project presents a variety of data and arguments to support the concept of increased public investment in elementary and secondary schools. Within the different chapters, various authors…

There is a growing sense that education policymakers need to become more sensitive to the inequities and inefficiencies associated with the generation of local resources for education, particularly the property tax. The purpose of this book is to provide insight into issues surrounding the generation of local revenues for public education in…

This document examines the current Canadian tax structure, legislation, sources of tax revenues, exemptions, deductions, and tax treaties with foreign countries. Part I reviews the sources of revenue and explains why the tax system is so complex. Among the reasons given for the complexity are that the system must spread the tax load over as many…

This reader is one of two supplementary materials for a newspaper course about taxation and tax reform. Five units contain 75 primary-source readings about topics such as tax loopholes, social security financing, income tax reform, the impact of taxes on the economy, and alternatives to the property tax. Sources include government publications,…

Full State assumption of educational finance would (1) distribute educational resources according to children's learning needs, rather than local property values, (2) provide a wide range of subject and topic choices to students, (3) remove financial barriers now confining low income areas, (4) encourage State governments to raise educational…

This report presents comparative data governing the financing of public higher education in each state and the District of Columbia. The model used in data analysis involves the following nine data elements: population, number of high school graduates, public full-time equivalent enrollment, taxable resources, tax revenue collected, state and…

A collection of 13 scholarly articles and essays, this book makes available hard-to-find information and theories about American Indian economic development. Part I, "The Land and the People", emphasizes cultural traditions and beliefs of Indian people and traces the development of the concept of sovereignty and its applicability to…

This book was prepared by the research staff of the special Committee on Equal Educational Opportunity of the Oregon legislature to examine alternative patterns of school finance reform that have been considered for adoption in Oregon. It presents analyses of a variety of school finance formulas, discusses possibilities for increasing school…

This report attempts to define the nature and dimensions of the "college affordability crisis." It covers trends in college costs, student ability to pay, and some of the ways in which affordability problems are being addressed. The report finds that while annual growth in college costs has slowed, cost continues to exceed growth in…