State assumption of all responsibility for financing education would enhance equalization of educational opportunity, fix accountability for educational finance with the governor and the State legislature, accelerate measurement of student achievement, eliminate burdensome property taxes, and undercut the fiscal logic that now supports…

Women who provide day care in their own homes augment their modest earnings in some cases if they take afvantage of deductions permitted under the Internal Revenue regulations concerning use of private homes for business purposes. Where combined family income is at a level where income tax is payable, it may be profitable to calculate all…

This brochure discusses the implications of the Tax Reform Act of 1969 for university and college development officers charged with the responsibility for solicitation of gifts, bequests and grants from foundations. The solicitation of deferred gifts, bequests and grants from foundations is discussed in chapter one in relation to tax reform and…

The current criteria for deductibility in the IRS regulations are explored and the historical evolution of the deductibility of such expenditures is analyzed. Modern case law, recent administrative pronouncements, and the new foreign convention legislation are reviewed and interpreted. Available from: 125 Fraser Hall, Univ. of Minnesota,…

This report identifies overall tax burdens faced by low income families, explaining how those burdens would change if certain types of federal income tax cuts were enacted. Using detailed household-level data on incomes and taxes, the report shows how federal income and payroll taxes differ for low income families and how these families benefit…

The Rodriguez decision simply points up the fact that the answer to unequal educational opportunity is not to be found in the federal constitution but in the reform of property assessment and property taxation. (Author/JN)

Unlike American proposals for welfare reform which are concerned primarily with reducing costs by altering work behavior among present recipients of public assistance, British attempts to devise an income transfer system are based on the rationale that scarce resources should be concentrated upon those in the greatest need. (Editor)

First of a series; provides an examination of public education's current financial plight and offers seven immediate reforms. (Author)

Among the 25 largest foundations, giving is expected to increase substantially between now and 1975 under the 1969 Tax Reform Act. (Editor)

The Waycross (Georgia) school system retired its debt and reduced its tax rates, without reducing educational quality, by budgeting for an operating reserve, carefully reviewing programs, reducing its fiscal responsibilities for special programs, and tightening its budget management techniques. (RW)