A proposal to grant tax credits against the personal income tax for most health care expenditures. The premium or amount that the tax bill would increase to offset the decrease in tax revenues would depend on income. The plan would require more government participation in health services and would benefit the poor more than the wealthy. (BC)

Discusses reasons for voter turndown of tax levy proposals or bond referendums and discusses public relations measures to augment and improve communications between schools and communities. (JF)

Section 512(b) of the Internal Revenue Code contains several categorical exemptions from the unrelated business tax including rental income. Application of this exemption to church-owned property is examined. (LBH)

Part one of this trilogy of policy briefs explains the challenge facing Texas in funding public education. This policy brief explains why a Texas-style personal income tax is the best way to meet the needs of Texas. Only a personal income tax can significantly reduce reliance on property taxes--cutting the school operations tax from $1.50 to…

The pressure to take on corporate sponsors is heavy on school districts. Faced with tight budget years and local mandates to maintain level tax rates, school districts are squeezed to find new ways to pay for high school athletics. Naming rights is one of the more exotic measures. Other school districts, strapped for funds, have turned to…

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…

The income tax status of various assistantships, internships, fellowships, and scholarships has been the subject of much confusion. This paper examines the various rulings and policies of the Internal Revenue Service for the use of members of the university community. Emphasis is placed on scholarship or fellowship grants; tax exempt revenue…

As a means of understanding the Jarvis-Gann initiative, the author examines the political and economic climate of California in 1977-78, examines the Jarvis initiative and the legislative alternative, and discusses the campaign strategies and unanticipated events as they affected the voters. (Author/IRT)

Developed new methodology for estimating economic impact of state and local taxation on different age groups and applied methodology to taxpayers, classified by age, in Florida. Found that older households experienced same tax burden as did younger households. (Author/NB)

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)

A simplified model based on assumed linear realtionships between the main variables is used to show how changes in expenditure, tax rate, etc. affect other parts of the national economy in successive periods. See SO 505 143 for ordering information. (Author/ND)

Examines the dispersion of assessed valuation per pupil in Illinois and evaluates some proposals that might reduce this dispersion. The major proposal considered by the author is removal of industrial and commercial property (I & C) from local rolls. The conclusion is drawn that removing I & C from the property tax base has little or no…

The meaning of the breakthrough Serrano decision on property taxes and events that have followed. (Author)

This study shows that State taxes provide a more equitable means of supporting schools than do local taxes. (JF)

Reductions in personal and corporate income tax rates are expected to have a negative impact on charitable giving to public education. At the same time, grant makers are demanding that grant recipients improve their efficiency and effectiveness and broaden their basis of support. (Author/WD)