In this paper, author discussed a new Congressional gift to our oil companies - the credit of foreign income taxes paid against U. S. taxes due. (Author/RK)

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…

Figures for 1981 median and per capita income are used to construct an index for adjusting state income figures for differences in living costs and taxes. (MLF)

The annual survey by the Southern Regional Education Board compiled data for all 50 states on their utilization of taxable resources in fiscal 1979. It analyzed state and local governments' relative ability to collect taxes, their efforts to realize this taxing ability, and the recent tax trends. (Author/RW)

This report contains the results of an extensive study into State and local tax revenue potentials for the 15 Southern Regional Education Board (SREB) States. It identifies, on a State-by-State basis, both the degree of current use and the potential for increased use of (1) general and selective sales and gross receipts taxes, (2) death and gift…

This report contains results of an extensive study into State and local tax revenue potentials for the 15 Southern Regional Education Board (SREB) States and presents quantitative data on the 50 State-local tax systems. Data set forth in the 35 statistical tables enable the researcher to compare his State's total tax revenues with those of each of…

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…

Many states overutilize some kinds of tax and underutilize others. Where tax utilization is unbalanced, additional revenues may be garnered from an underutilized tax. This study compares the relative shares of total state or local tax burdens that are borne by the three most important taxes: property taxes, sales and gross receipts taxes, and…

This report estimates that state tax revenue grew 8.7 percent from fiscal year 1999 to fiscal year 2000. If adjusted for the effects of legislated tax changes, state revenue growth would have been an even stronger 9.4 percent. This is by far the highest adjusted or unadjusted annual growth ever recorded by the Rockefeller Institute. When inflation…

The equalization formula used by 81 percent of Illinois school districts to compute their state aid was designed to meet the requirement of fiscal neutrality established in Serrano v. Priest. However, the inclusion of the operating tax rate in the resource equalizer formula tends to help income-rich school districts more than income-poor…

Although intended particularly for use by those in public higher education, this report provides general current information on state and local tax performance. A review of recent tax legislation lists 1978 measures designed to restrain state spending, summarizes 1978 tax legislation in general, and outlines the major legislative action regarding…

This report describes tax revenues in fiscal year 1967 and tax legislation enacted during the calendar year 1967, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1967 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1966 to 1967. Major…

This report describes tax revenues in fiscal year 1968 and tax legislation enacted during the calendar year 1968, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1968 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1967 to 1968. Major…

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…

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)