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Phares, Donald – Journal of Education Finance, 1986
The deduction of state and local taxes in computing federal tax has been a effective though hidden form of federal assistance to education since 1862.This article estimates the state-by-state impact of eliminating such support in fiscal year 1987, as suggested in recent tax reform proposals. (17 references) (MLH)
Descriptors: Educational Finance, Elementary Secondary Education, Federal Aid, Finance Reform