Points out that, although the analysis of the imposition of an excise tax is widely used in economics courses, the consequences of a change in the tax rate are different and ignored. This article presents an effective way to teach about such a change. (GG)

Municipal overburden hypothesizes a causal relationship between high levels of nonschool municipal expenditure (due to high population density, aged housing stock, and other demographic factors) and low school spending levels. This article disproves the hypothesis by estimating demand for education expenditures using a median voter model. Includes…

Examines a school district's experience with property revaluation that produced a 33 percent increase in the school taxes of some residential property owners. When small segments of different municipalities comprise the same school district, revaluation may shift the local tax burden. District administrators should prepare for potential changes.…

Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…

Education in the United States must change to keep pace with changes in economy. New performance standards and advanced technologies now require of all workers academic basics as well as skills in adaptability, self-management, communication, and social relations. Employers can help schools change, but it is up to school leaders to decide the new…

This chapter of "Principles of School Business Management" provides a basic understanding of the mechanics of the various taxes used to raise money for education, the extent to which these taxes are utilized, the way they interrelate, and the criteria that can be used when judging their relative advantages and disadvantages. The chapter…

The Tax Reform Act of 1986 changed the tax laws that affect how law schools raise revenue and how law faculty make expenditures. All law faculty should become familiar with the changes so as to minimize the potentially adverse consequences to themselves and their institutions. (MSE)

This comprehensive educational curriculum aims to teach adults about federal income taxes and the role of taxes in the economy. The unit provides the tools, lessons, and activities to teach information about taxes and tax forms. The lessons build upon each other. Two instructional modules can be used separately as workshop topics, integrated into…

Suggests that in the mathematics classroom the federal income tax may serve as a familiar example to illustrate several aspects of the mathematical concept of function. (PK)

Investigates factors that influence the short-run and long-run effects of supply-side shocks on aggregate income and tax revenues. Concludes that the long-run relationship between tax revenues and the tax rate is completely independent of price-level elasticity. (CFR)

Proposes lessons for algebra students using the context of tax calculations to learn about the concepts of slope, split functions, averages, rates, marginal rates, and percents. Students explore ramifications of possible tax revisions. (MDH)

The tax-exempt status of most independent colleges and universities will likely be challenged eventually, and institutions would be wise to take preemptive action by developing arguments, both financial and cultural, to support the claim that they provide substantial benefits to the community. A Rollins College (Florida) economic impact study…

This packet contains revisions of the following sections of the "Understanding Taxes" teacher's resource kit: complete revisions of lessons 3 and 4; updated student handouts for lessons 2, 9, and 11; new glossary; and revised software user's guide. Lesson 3, "From W-4 to 1040A," is designed to acquaint students with the basic…

This redesigned version of a high school curriculum on understanding taxes contains 6 units with 12 lessons. The set of video, print, and software lessons is designed to teach students about the United States tax system through integrating the materials in a number of different classrooms: history, economics, math, consumer education, government,…

This module, which may be used as the basis for a workshop or as a special topic unit in adult basic education or English-as-a-Second-Language (ESL) courses, addresses how to file and pay federal income taxes. Topics covered include the following: defining tax-related vocabulary; analyzing tax credits and selecting the most appropriate ones;…