New York's property tax is often criticized as burdensome and inequitable. This report analyzes changes in the property tax from 1993-2006 to assess its impact across regions, property classes and ability to pay. The study examines both statewide trends and variations in trends among local school districts, as well as the role of the School Tax…

The primary problem for American educational finance is not how to tax but how much to tax. In modern fiscal arrangements, States and localities extract resources from their citizens in some combination of sales, income, or wealth taxes. Any tax reform juggles the relative contribution of each source, but the total amount extracted is still the…

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 inequalities for many classes of taxpayers and create a more favorable climate for industry to increase employment for Connecticut people. This volume (the third of three) is in three…

Two major issues in public school finance are fund raising and fund distributing. In this paper, four school support plans are analyzed for their effects on the distribution of funds among local districts, on the distribution of the tax burden among local, State, and national bases, and on the provisions for districts to raise or lower taxes.…

Examines the dispersion of assessed valuation per pupil in Illinois and evaluates some proposals that might reduce this dispersion. The major proposal considered by the author is removal of industrial and commercial property (I & C) from local rolls. The conclusion is drawn that removing I & C from the property tax base has little or no…

This brochure discusses the implications of the Tax Reform Act of 1969 for university and college development officers charged with the responsibility for solicitation of gifts, bequests and grants from foundations. The solicitation of deferred gifts, bequests and grants from foundations is discussed in chapter one in relation to tax reform and…

First of a series; provides an examination of public education's current financial plight and offers seven immediate reforms. (Author)

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…

This report presents the case for preservation of tax incentives to giving for higher education. Following introductory material, chapter 2 reviews the nature of the present crisis in financing higher education and the vital importance of voluntary support. Chapter 3 presents arguments in favor of the charitable deduction as an incentive for…

There exists a clearly and amply documented need for an alternative to the property tax as a means of supporting public education, and many fiscal experts have expressed themselves in favor of the municipal income tax as a recourse. This analysis attempts to demonstrate that since additional revenues are needed for local governments and an…

This paper discusses the implications for State educational finance of the recent Serrano vs Priest decision and tries to clarify the exact meaning of the Serrano case. It notes that the use of property taxes for financing schools is not barred by the decision. Rather, the case expresses the principle of neutrality -- the level of spending for a…

Vermont's Act 60 is arguably the most equitable school funding system in the nation. However, it is also one of the most controversial. The disputes are primarily focused on the recapture provision that sends excess revenues from property-rich towns to the state's education trust fund. After a 4-year implementation period, the system is now in its…

A study of Colorado tax allocation examined the feasibility of replacing the present system for financing education with a state income tax system. Further study is recommended, but indications are that an equitable distribution of financial assistance would result in better educational opportunities for economically disadvantaged counties.…