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…

This report summarizes actions proposed by Governor Brown to close the projected $25 billion budget deficit for the 2011-12 fiscal year. The report includes a resolution adopted by the Commission supporting the Governor's proposed ballot initiative to extend temporary tax rate increases adopted in 2009 that are set to expire at the end of the…

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…

Diminishing state support for higher education threatens human capital development. This quantitative study undertook to determine the state factors that influence higher education funding and to what degree they do so, what level of funding is required to satisfy higher education expenditure need, and what can help to ensure that those funding…

This November, California voters must decide two policy questions of great concern to public-sector unions. One is a tax hike to stave off further cuts to state spending (there are two versions on the ballot with a chance of passing). The other is a "paycheck protection" measure that would ban the practice of unions' deducting money from…

Approximately 10 percent of school-age children in the United States are enrolled in private schools, relieving the financial burden on public school systems, and the taxpayers who support them, of the cost of their education. At present, the tax code does not allow families who provide this financial relief an income tax deduction, even though…

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…

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…

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…