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…

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…

In the United States, parents send about 10 percent of elementary and secondary school-age children to private schools, which through their accreditation meet the requirement that students receive an adequate education. By paying out of pocket for their children's private education, these families relieve a financial burden on local, state, and…

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…

A shortcoming of the conventional ordinary least squares (OLS) approaches for estimating median voter models of education demand is the inability to more fully explain the spatial relationships between neighboring school districts. Consequently, two school districts that appear to be descriptively similar in terms of conventional measures of…

The purpose of this report was to summarize the impact the economic recession had on funding, access, and overall support for U. S. community colleges in 2008. Mortgage foreclosures, reduction in stock values, and an enormous credit crunch were headlines of economic news in the final quarter of 2007 and throughout 2008. A survey conducted by the…

California is in the midst of sweeping education changes. The state is rolling out the Common Core State Standards (CCSS) and a new system of assessments. Voters approved a temporary statewide tax increase that will provide additional funding to schools after years of spending cuts. The Legislature adopted a new system for funding schools (the…

New York's property tax is often criticized as burdensome and inequitable. This report analyzes changes in the property tax from 1993-2006 to assess its impact across regions, property classes and ability to pay. The study examines both statewide trends and variations in trends among local school districts, as well as the role of the School Tax…

Debt limits, interest coverage ratios, one-off balanced budget requirements, pay-as-you-go rules, and tax and expenditure limits are among the most important fiscal rules for constraining intertemporal transfers. There is considerable evidence that the least costly and most effective of such rules are those that focus directly on the rate of…

Reports on a socioeconomic analysis of voter behavior on California's Proposition 13 and compares those results with voting on Proposition 1, a 1973 initiative in which the voters rejected a constitutional amendment that would have limited state taxes and expenditures to a percentage of California's net product. Available from NTA-TIA, 21 East…

The direct estimates of the relationship between permanent income and property tax payments presented here suggest that the property tax on homeowners is progressive at the national level and generally proportional at the local level. Available from NTA-TIA, 21 East State Street, Columbus, OH 43215. (Author)

Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

Developed new methodology for estimating economic impact of state and local taxation on different age groups and applied methodology to taxpayers, classified by age, in Florida. Found that older households experienced same tax burden as did younger households. (Author/NB)