This November, California voters must decide two policy questions of great concern to public-sector unions. One is a tax hike to stave off further cuts to state spending (there are two versions on the ballot with a chance of passing). The other is a "paycheck protection" measure that would ban the practice of unions' deducting money from…

This dissertation presents a historical case study of the Egg Harbor Township School District bond referendum that passed with an exceptionally high 92 percent of votes in January 2005. The methodology used in this study resulted in both an examination of the components of the New Jersey Public School District bond referendum process as well as an…

RAND researchers examined how taxpayers benefit from increases in students' educational attainment. Using statistical modeling and national data, they analyzed how increases in educational attainment are associated with tax revenues, funds for social support and insurance programs, and spending on incarceration. The researchers found that, for all…

Holding a bank account is crucial to the income-maximizing and asset-building of households. This study uses 2008 survey data of EITC-eligible households assisted at Volunteer Income Tax Assistance (VITA) sites to document their tax filing behavior and use of Alternate Financial Services (AFS). Specifically, the differences in tax filing and AFS…

The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

Interviewed policymakers and conducted election day exit poll to examine Fremont, California City Council measure asking residents whether tax should pay for child care. Concluded that measure lost because city overestimated shortage of child-care slots, supporters underestimated opposition, and city council and public opinion polls overestimated…

Examines the finding of the Southern Regional Education Board study in which state-local tax potential (ability) is estimated and compared with actual collections (effort). Also discusses the current and future adequacy and equity of the state-local tax revenue structure. (Author/IRT)

The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

Examines several schemes that include income (as well as property wealth) to measure school district fiscal capacity. (Author/JM)

This study identifies the features of state tax systems that contribute to tax equity. It also identifies states that have come closest to achieving those features and ranks the states accordingly. Thus, the greater the conformity, the more equitable the tax system, and the higher the state's ranking. The study looks at the four major tax areas of…

This research monograph prepared for the National Commission on Adult Literacy is primarily designed to describe and analyze the net annual fiscal contributions (tax payments minus cash and in-kind transfers and institutionalization costs) of U.S. adults (ages 16-64) by their educational attainment in recent years. The report begins with an…

This paper uses survey data collected during the 2 weeks following the November 4, 1980, election to answer questions concerning how local public education should be funded in the wake of the passing of Proposition 2 1/2, a measure that requires high tax rate cities and towns to reduce property tax levies by at least 15 percent per year until they…

Although intended particularly for use by those in public higher education, this report provides general current information on state and local tax performance. A review of recent tax legislation lists 1978 measures designed to restrain state spending, summarizes 1978 tax legislation in general, and outlines the major legislative action regarding…

Arguments for and against extension of Section 170 of the Internal Revenue Code, which permits tax deductions for money or property gifts to nonprofit organizations, are presented, considering both theoretical and practical issues. (AVAIL: Dennis & Co., 251 Main St., Buffalo, NY 14203) (MSE)

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…