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Educational Finance1
Equalization Aid1
Foundation Programs1
Grants1
School Taxes1
State Aid1
Tax Rates1
Source
National Tax Journal1
Author
Foeller, William H.1
Publication Type
Education Level
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Iowa1
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Differential Tax Incidence of State Educational Grant-in-Aid Programs in Iowa
Peer reviewed Peer reviewed
Foeller, William H. – National Tax Journal, 1974
This study projects estimates of changes in State tax patterns resulting from the implementation of a modified foundation grant and a percentage equalizing grant. The resulting estimates show increased progressivity of the State tax structure under both types of grants. (Author)
Descriptors: Educational Finance, Equalization Aid, Foundation Programs, Grants