Elimination of State-Local Tax Deductibility and Education: The Issues and Its Impact by State.

Phares, Donald

Notes FAQ Contact Us

Back to results

Peer reviewed

ERIC Number: EJ338754

Record Type: Journal

Publication Date: 1986

Pages: N/A

Abstractor: N/A

ISBN: N/A

ISSN: N/A

EISSN: N/A

Elimination of State-Local Tax Deductibility and Education: The Issues and Its Impact by State.

Phares, Donald

Journal of Education Finance, v11 n3 p297-314 Win 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, Higher Education, Tax Allocation

Publication Type: Journal Articles; Reports - Descriptive

Education Level: N/A

Audience: Policymakers; Administrators; Practitioners

Language: English

Sponsor: N/A

Authoring Institution: N/A

Grant or Contract Numbers: N/A