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Download full textCombs, Alex E.; Foster, John M. – AERA Open, 2021
Homestead exemptions for senior and disabled homeowners disproportionally erode rural tax bases but may still stimulate local educational spending. This article examines one such exemption in Kentucky. Two-stage generalized method of moments is used to estimate the demand for local education spending, then spending in the absence of the exemption…
Descriptors: Taxes, Older Adults, Disabilities, Educational Finance
