Literaturnachweis - Detailanzeige
| Autor/inn/en | Myers, Will S.; und weitere |
|---|---|
| Institution | Advisory Commission on Intergovernmental Relations, Washington, DC. |
| Titel | State-Local Revenue Systems and Educational Finance. |
| Quelle | (1971), (260 Seiten)
PDF als Volltext kostenfreie Datei |
| Dokumenttyp | gedruckt; online; Monographie |
| Schlagwörter | Educational Finance; Equalization Aid; Federal Aid; Local Government; School District Spending; School Support; School Taxes; State Aid; Tax Allocation |
| Abstract | This study analyzes the self-help capabilities of the States to equip themselves with a highly productive State-local revenue system that could underwrite a major share of school costs. The present state-local revenue system is said to be impaired in its productivity and equity by: (1) the regressive impact of property, general sales, and selective excise taxes; (2) the imbalance between fiscal resources and certain functional responsibilities of government; (3) the sluggish response of state and local revenues to economic growth; and (4) the difficulties in assuring equitable administration of the property tax. Possible solutions to these problems are presented in relation to the achieveing of a heavy-duty State-local revenue system. A discussion of the implications of Federal financing of public welfare and Federal revenue sharing for school finance and for the improvement of State-local tax systems is given. Five appendixes provide the following: A. Major Recommendations of State Tax Studies, 1968-1971; B. Bibliography of Selected Materials on State and Local Finance; C. Constitutional and Statutory Limitations on State and Local Borrowing and Property Taxation; D. Appendix Tables and E. The Rough Road to Tax Reform: The Ohio Experience. The report proper is illustrated with 27 tables. (For related document, see ED 058 473.) (DB) |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
| Update | 2004/1/01 |
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