A satire that describes a plan whereby sex transactions'' are taxed as a means of raising revenues for schools. (JF)

Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

The revisionist view that property taxes are progressive rather than regressive is contradicted by research that shows the property tax takes proportionately more from the low-income taxpayer than it does from the middle- or high-income taxpayer. (Author/MLF)

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…

The Commission made an in depth study of the entire tax structure of Connecticut and developed a model for tax reform for the State that would allow for lessening of inequalities for many classes of taxpayers and create a more favorable climate for industry to increase employment for Connecticut people. This volume (the third of three) is in three…

This booklet discusses current and past studies of Louisiana parish assessment ratios that reveal substantial inequity in administration of the property tax. Studies reveal inequities exist between parishes, and within and between classes of people; and the report discusses the effects of these inequities. Some recommendations to resolve these…

This booklet and the training program provide a strategy to effect compliance with the Internal Revenue Service (IRS) guidelines where the parties (the employers, the employee, and the Service Provider) agree to take responsibility for the matters over which each has control. This approach minimizes the risk to employers who voluntarily offer…

Describes the background, design, and findings of several large-scale, government sponsored income maintenance experiments. Suggests that whether or not the findings indicate that a guaranteed income program could ameliorate poverty, its implementation would be unlikely in view of systemic obstacles. (Author/GC)

Argues that shifting the property tax burden from improvement values to unimproved land values would help to preserve open space around cities and stem the flight of businesses and homeowners from central cities to the suburbs. Available from: The American Journal of Economics and Sociology, 50 East 69th Street, New York, New York 10021; $3.00…

In 2004, over 300 school districts in Texas challenged the constitutionality of the Texas system of school finance. In West Orange-Cove et al. v. Neeley et al., the plaintiffs argued that because most school districts were at or near a state-imposed property tax rate ceiling and because the share of state education funding was declining, most…

The people say they favor reduction in the property tax -- an inequitable and disastrously inflexible source of funds for schools in a period of inflation. Voters have recently turned down proposals that would have reduced reliance on the property tax in five States. Tells why. (Editor)

In 1973, many States had widespread tax reductions as a result of (1) the greater impact of inflation on income rather than on outgo, (2) the stabilizing of educational costs, and (3) federal revenue sharing. State legislation has shifted local fiscal responsibilities to State government, expanded the use of broad-based taxes, and instituted tax…

Two major issues in public school finance are fund raising and fund distributing. In this paper, four school support plans are analyzed for their effects on the distribution of funds among local districts, on the distribution of the tax burden among local, State, and national bases, and on the provisions for districts to raise or lower taxes.…

Front and center in 2001 domestic policy debates is President George W. Bush's proposed tax relief plan. The U.S. federal tax is a progressive tax code, predicated on the assumption that "people who are most able to pay should pay the most." A progressive tax system makes an individual's tax bill increase faster than his/her income. The…