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…

America faces many challenges in working together to restore the promise of economic growth and security for the country, U.S. families and the American worker. The challenges are both real and serious. Despite hopeful signs of economic recovery, America remains mired in the deepest jobs crisis since the 1930s. One out of every 12 Americans who…

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…

The United States is at a critical juncture. The deep recession and weak economic recovery have left one in 10 American workers without a job, and the federal budget is driving the country's debt to unprecedented levels. Business Roundtable believes that the nation's business community, the White House and Congress must work together to encourage…

Education finance policy in New Jersey has been shaped by over 30 years of school finance litigation. Through its decisions in "Robinson v. Cahill" (1973-1976) and "Abbott v. Burke" (1985-2005), the justices of New Jersey's supreme court have defined the state's constitutional guarantee of a "thorough and efficient"…

The primary problem for American educational finance is not how to tax but how much to tax. In modern fiscal arrangements, States and localities extract resources from their citizens in some combination of sales, income, or wealth taxes. Any tax reform juggles the relative contribution of each source, but the total amount extracted is still the…

The 1986 Tax Reform Act is a positive step toward improving the plight of low-income families; however, it will not produce dramatic effects. The tax burden will be more equitable and low-income housing may increase, but a better way to help the poor is to develop a comprehensive set of assistance policies. (VM)

This is the third in a trilogy of policy briefs discussing education and taxation. The first brief explained Texas' need to increase its investment in public education. The second brief explained how a Texas-style personal income tax is the best way both to adequately support public education and to reduce reliance on the property tax. That brief…

Researchers gathered data on all state, city, and property taxes in ten cities in three states to find whether tax limitation measures have changed the distribution of tax burdens among income classes. The ten cities--representing a range of tax rates, economic bases, income levels, demographic characteristics, and revenue systems--comprised…

This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume deals with general purpose material (criticisms, suggestions, general theory and administration), as well as assessment practices, policy, evaluations of real and personal property taxation systems, and local…

The current concern of church leaders and federal tax officials focuses on the religious distinctions in the Code's section on the obligation of exempt organizations to file annual financial returns with the IRS. For journal availability see HE 509 187. (Author/LBH)

The IRS' system for monitoring exempt organizations is discussed with emphasis on the constitutional problems that may arise now that church-related organizations are required to file information returns. For journal availability see HE 509 187. (LBH)

A study of Colorado tax allocation examined the feasibility of replacing the present system for financing education with a state income tax system. Further study is recommended, but indications are that an equitable distribution of financial assistance would result in better educational opportunities for economically disadvantaged counties.…

This report examines cost sharing, a term that combines the concepts of direct-cost recovery and indirect contributions from pupils, their parents, and sponsors. Such contributions may be voluntary, quasi-compulsory, or even compulsory. For the study reported here, cost sharing is used when the subject under discussion is not restricted to…

The Court of Appeals for the District of Columbia upheld the validity of the Internal Revenue Service ruling that allows nonprofit hospitals to qualify as charitable institutions without requiring them to provide services at reduced rates for persons unable to pay. This is a reversal of existing law regarding tax exempt status for charitable…