During the 1980s Alaska's state and local governments spent two to three times more per capita than governments in other states but taxed individuals and businesses only about half as much. They were able to do this because high petroleum revenues paid most government expenses. Petroleum revenues began declining in the 1980s, and by the year 2000,…

Examines models concerning the effects of district power equalization on measures of equality in the distribution of per pupil expenditures. Concludes that unresolved technical difficulties limit choice to two alternative models. (Author/IRT)

Analyzes factors affecting whether the relationship between taxing formulas and the provision of postsecondary education subsidies in the United States results in redistribution of income from the poor to the rich or vice versa. An examination of the effects of these factors in Britain fails to resolve the question. (PGD)

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…

A multitude of public policy issues currently surround the tax treatment of employee benefits, particularly since the tax-favored status of employer contributions to pensions and health insurance has been blamed for a shrinking tax base that has exacerbated the federal budget deficit, an inefficient and bloated health-care sector, overinsurance by…

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)

The concept of municipal overburden refers to the relationship between municipalities' educational funding and the fiscal stress generated by their heavy expenditures on both educational and noneducational services. The authors examine three aspects of the problem of municlpal overburden. First, in a literature review, they discuss the measurement…

The goal of the doctoral dissertation summarized here was to find an equitable school finance plan that applied the same tax rate in all districts and resulted in the smallest variance in the expenditure per weighted pupil unit (WPU) between districts in Arizona for the 1971-72 school year. Six finance plans were developed for analysis and were…

Financial support of elementary and secondary education in Canada has gone from absolute local dependence to local with some government support to local with substantial government support to current total government support with restricted, if any allowed, local support. This has been challenged on constitutional grounds in two provinces, Alberta…

A tax increase is necessary to improve Illinois public schools, as this analysis demonstrates. When Illinois is compared to the rest of the United States, it has high wealth, low taxes, and low commitment to education. In fact, it has the financial capacity to have much better funded schools. Illinois ranked 12th nationally in average buying…

Residential areas with low property tax rates are more desirable than those with high tax rates, and school districts that have a high rate of expenditure per pupil are more attractive to parents than those with low rates of expenditure. For these reasons, the financial characteristics of a school district influence the value of housing in the…

Discusses income tax deductions for vocational agriculture teachers for expenses incurred through automobiles used for school business, course work expenses, professional dues, classroom supplies, books, cost of bus driving license, liability insurance, and special clothing. A specific example for claiming the deductions on an automobile is…

This paper discusses the current role of the property tax as a revenue source for state and local governments. It is written for state and local policymakers and others interested in property taxes, including those who lack an indepth knowledge of tax systems. The purposes of the paper are to: (1) explain the current role of property taxes in…

This third annual report presents the broad findings of studies attempting to provide a comprehensive description of the nature of families in Australia today and seeking to identify and analyze the many factors affecting their well-being. Studies that have not yet reached completion are also described. Specifically, six chapters cover (1) a…

Based on the assumption that fair tax systems should consider differences in ability to pay resulting from income sharing within families, this publication analyzes the effects of three strategies for federal tax reform on families raising children: the Armey/Shelby flat tax, the Nunn/Domenici USA Tax System, and the Gephardt 10-Percent Tax. Part…