The annual survey by the Southern Regional Education Board compiled data for all 50 states on their utilization of taxable resources in fiscal 1979. It analyzed state and local governments' relative ability to collect taxes, their efforts to realize this taxing ability, and the recent tax trends. (Author/RW)

In order to offer an analysis of alternative tax limitation possibilities, the ways in which Leviathan (the nonbenevolent despot model of government) can be constrained by elements of the "fiscal constitution" are examined. Journal availability: see EA 511 898. (Author/IRT)

In states with a large number of small school districts, such as Colorado (exemplified by the the case study examined in this paper), reorganization would seemingly result in significant economies of scale and equalization of the tax bases that support the schools. (Author)

In Simon v. Eastern Kentucky Welfare Rights Organization the Supreme Court concluded that several low-income individuals and organizations representing them lacked standing to maintain a class action challenging the validity of a revenue ruling by the Internal Revenue Service. The impact of this case is discussed along with an alternative course.…

Because of a tax-rate drop and problems associated with the state's new equalization plan, New Trier is facing severe cutbacks in its two high schools. (IRT)

Fundamental tax reform is examined in an overlapping-generations model in which heterogeneous agents face idiosyncratic wage shocks and longevity uncertainty. A progressive income tax is replaced with a flat consumption tax. If idiosyncratic wage shocks are insurable (i.e., no risk), this reform improves (interim) efficiency, a result consistent…

This is the third in a trilogy of policy briefs discussing education and taxation. The first brief explained Texas' need to increase its investment in public education. The second brief explained how a Texas-style personal income tax is the best way both to adequately support public education and to reduce reliance on the property tax. That brief…

Empirical studies of the school finance reforms of the 1970s have not indicated that equity has been satisfactorily achieved in all cases. The methods of equity analysis used and the data bases analyzed in those studies have differed enough to prevent ready comparison or the formulation of overall assessments of the effects of school finance…

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 inequities for many classes of taxpayers and create a more favorable climate for industry to increase employment for Connecticut people. This volume (the first of three) consists of…

The results of the G.A.O.'s State-by-State investigation of the status of the $1.7 billion distributed to 50 State governments and the District of Columbia for 1972 are reported in this pamphlet. The investigation attempted to assess the actual impact of revenue sharing in such areas as tax reduction, changes in budget priorities, and increased…

A consultant staff was selected to assist the Select Committee in its search for reform alternatives to achieve more equitable and efficient arrangements for financing and organizing educational services in California. The consultant staff describes here the problems facing California's school finance system and provides some recommendations. The…

This report contains the results of an extensive study into State and local tax revenue potentials for the 15 Southern Regional Education Board (SREB) States. It identifies, on a State-by-State basis, both the degree of current use and the potential for increased use of (1) general and selective sales and gross receipts taxes, (2) death and gift…

This report contains results of an extensive study into State and local tax revenue potentials for the 15 Southern Regional Education Board (SREB) States and presents quantitative data on the 50 State-local tax systems. Data set forth in the 35 statistical tables enable the researcher to compare his State's total tax revenues with those of each of…

Municipal overburden hypothesizes a causal relationship between high levels of nonschool municipal expenditure (due to high population density, aged housing stock, and other demographic factors) and low school spending levels. This article disproves the hypothesis by estimating demand for education expenditures using a median voter model. Includes…