Literaturnachweis - Detailanzeige
| Autor/inn/en | Schoppmeyer, Martin; Venters, Tommy |
|---|---|
| Titel | Arkansas' Disappearing Tax Base. |
| Quelle | (1993), (10 Seiten)
PDF als Volltext kostenfreie Datei |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Monographie |
| Schlagwörter | Educational Finance; Elementary Secondary Education; Fiscal Capacity; Property Taxes; Public Schools; School Support; School Taxes; State Action; State Legislation; Tax Effort; Tax Rates; Arkansas |
| Abstract | State legislation that has contributed to the reduction of Arkansas' tax base is described in this paper. Amendment 59, adopted in 1980, has reduced the state tax base by millions of dollars. At the end of 1992, the majority of school districts have equalized their real, personal, and carrier and utility property. Act 34, the current foundation program, depletes wealth through its treatment of miscellaneous funds, of real property, and of personal, carrier, and utility property. Amendment 71, which removed all household goods from the personal-property-tax rolls and advanced the tax year for motor vehicles, will not compensate for lost revenue. Eight alternative sources of revenue are suggested. A conclusion is that Arkansas has been depleting its tax base, resulting in higher taxes on the remainder. Some adjustments must be made. (LMI) |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
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