Determinants of interstate migration from 1970-1975 are analyzed to predict the impact of President Reagan's proposal to shift the burden of welfare expenditures to the states. Data taken from several government statistical publications indicate that states generous in welfare may lose White taxpayers to less generous states. (KC)

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)

Citizen groups in West Virginia are going to court in an attempt to increase the traditionally low appraisal of corporate lands. (IRT)

Qualifications that a hospital must meet to be tax exempt are outlined and discussed. Focus is on organizational and operational characteristics, public vs. private benefit, and prohibition of political activity. (LBH)

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…

The first part of this study gives actual and projected assessed valuations, local tax rates, and school budget allocations; the second part includes data for adjoining districts. A statement of the purposes of the junior college prefaces the study. (FPO)

This report presents the case for preservation of tax incentives to giving for higher education. Following introductory material, chapter 2 reviews the nature of the present crisis in financing higher education and the vital importance of voluntary support. Chapter 3 presents arguments in favor of the charitable deduction as an incentive for…

There exists a clearly and amply documented need for an alternative to the property tax as a means of supporting public education, and many fiscal experts have expressed themselves in favor of the municipal income tax as a recourse. This analysis attempts to demonstrate that since additional revenues are needed for local governments and an…

This paper discusses the implications for State educational finance of the recent Serrano vs Priest decision and tries to clarify the exact meaning of the Serrano case. It notes that the use of property taxes for financing schools is not barred by the decision. Rather, the case expresses the principle of neutrality -- the level of spending for a…

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…

Eight basic federal tax issues for higher education are examined: preservation of the charitable deduction; keeping the deduction without a floor; enabling all taxpayers to use the deduction; maintenance of full market value deductibility; protecting deductions from minimum tax; excluding taxation of capital gains on bequests and of scholarships;…

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)

Describes the financial plight of the Toledo schools, which have closed twice in two years, and the factors that contribute to that plight. (IRT)