This report focuses on state and local taxation in the state of Kentucky. It looks into what "the ideal" tax system looks like and how Kentucky's system compares, whether the current system will provide adequate revenue for the long-term, whether the tax system is efficient, how fair and equitable the tax system is, and whether the state…

The purpose of this book is to estimate the effect of all U.S. taxes on the distribution of income by size of income and by other taxpayer characteristics. The book is concerned solely with the distribution of tax burdens, without any reference to the distribution of the governmental benefits that are supported by taxes. Based on an analysis of…

This paper examines the theoretical difficulties inherent in basing social investment decisions solely on considerations involving the additional tax payments and tax receipts the investment generates. Although the conceptual issues raised are quite general and could be applied to a wide variety of government financed investments, emphasis is on…

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…

Behind the concept of power equalization is the assumption that at any specified tax rate every school district in a State, regardless of wealth, has the same dollar resource level per pupil. A State established schedule of local district funding level choices related to tax rates is essential; however, tax levels are always a product of the…

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,…

As part of a series prepared to acquaint small community officials with information on the latest community related research findings at the University of California at Davis, this monograph explicates the way in which tax structure, rural development assumptions, and even rural development policies and subsidies contribute to the inequities found…

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…

Seventeen million people are employed in the delivery of government services in the United States, more than half of these in education, health care, and public safety. Others provide services related to defense, postal service, the environment, housing, and administration. Though 82 percent of public employees work for state and local government,…

This book contains 14 original research chapters on various aspects of the employee benefits systems of Canada and the United States. Following an introduction by William Alpert and Stephen Woodbury and an overview chapter, "Does the Composition of Pay Matter?" (Sherwin Rosen), Part 1 of the book consists of three chapters that treat the…

This guide to paying for college is written for families that expect to pay most, if not all, of the costs of college out of savings, investments, gifts, inheritances, borrowed funds, or a combination. It outlines usual approaches but also indicates some unorthodox methods. Chapters cover the following topics: (1) planning for college expenses;…

Numerous sources of data about family incomes, taxes, wages, unemployment, wealth, and poverty were used to analyze the impact of the economy on living standards in the United States in 1994-1995. It was discovered that most individuals in the United States are worse off in the 1990s than they were at the end of the 1970s. Between 1979 and 1989,…

The effectiveness of state enterprise zone programs was examined by using a hypothetical-firm model called the Tax and Incentives Model-Enterprise Zones (TAIM-ez) model to analyze the value of enterprise zone incentives to businesses across the United States and especially in the 13 states that had substantial enterprise zone programs by 1990. The…

This book provides a comprehensive examination of the rise of free agent workers, how free agency is transforming the lives of free agents and those around them, problems encountered by free agents, and the future of free agency. The following are among the topics discussed in the book's 19 chapters: (1) the numbers and nuances of free agency; (2)…