Tax increment financing (TIF)--an economic (re)development tool originally designed for urban cities--has been available to rural communities for decades. This is the first study to focus solely on TIF in rural school districts, to examine TIF effects on school districts' property tax base and rates, and to conduct event-study estimations of TIF…

An examination of school funding in cities in Michigan and Texas found wide disparities in the total amount of property taxes collected, but also differences in property tax rates. Families living in high-poverty neighborhoods whose children attended schools with relatively low funding actually paid higher property tax rates than wealthy families…

Although considerable education research has focused on how K-12 school districts spend money, no extant literature has specifically examined how these districts invested in online endeavors, most notably website traffic cost. As the Internet and school district websites have become a crucial source of information for many educational…

In this paper the authors examine the tax treatment of study abroad expenses for students who engage in study abroad activities. Study abroad activity has increased dramatically at U.S. universities. The Institute of International Education (IIE) reports that 289,408 U.S. students studied abroad in 2013 up 2.1% from 2012 (IIE 2014). Over the past…

Introducing a new concept, skill or method to public affairs students always involves a decision about the most effective pedagogical approach that will achieve the instructor's objectives. In public affairs, education concepts are often abstract, complex and contested. One of the approaches that can be effective in introducing public affairs…

For various, largely unknown reasons, decision makers do not have equal interest in all Extension and outreach topics pertinent to a particular concept. This situation hampers Extension's ability to effectively deliver information and efficiently allocate limited resources. Using survey data, we identified heterogeneous preference for various…

School districts may be affected by the American Taxpayer Relief Act of 2012 with regard to fixed assets management and education entities. The act avoids the scheduled increases to individual income tax rates for most Americans and extends a host of expired and expiring tax provisions for both individuals and businesses. The provisions described…

Prior empirical studies have found that American workers report longer hours than do workers in other highly industrialized countries, and that the highly educated report the longest hours relative to other educational levels. This paper analyzes disparities in working hours by education levels in 17 high- and middle-income countries to assess…

Most Texans would rather sell a favorite horse than vote for a tax hike that promises bigger government. Yet San Antonio Mayor Julian Castro has not only persuaded his constituents to spend $248 million to pay for an unusual and ambitious preschool program for poor 4-year-olds, but he is also going to open doors in August--a mere nine months after…

Income taxes distort the relationship between wages and nontaxable amenities. When the marginal tax rate increases, amenities become more valuable as the compensating differential for low-amenity jobs is taxed away. While there is evidence that the provision of amenities responds to taxes, the literature has ignored the consequences for job…

During the past several years, school district personnel have faced an arduous task of convincing a local electorate--including those who are not directly associated with local schools--to increase its own tax rate. Convincing demographic groups that have a vital interest in improving school facilities can be an easier task. Parents who want to…

The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

This paper extends a standard intertemporal labor supply model to account for progressive taxation as well as the joint determination of hourly wages and hours worked. We show that these two factors can have implications for both estimating labor supply elasticities as well as for using these elasticities in tax analysis. Failure to account for…

One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

Living on fixed incomes and faced with increasing taxes, senior citizens frequently feel the squeeze of a tightening economy more than other populations. Their retirement dollars buy less as their property taxes inch upward, despite the fact that they don't have school-age children. The Hempfield and Manheim Township School Districts in…