A proposal to grant tax credits against the personal income tax for most health care expenditures. The premium or amount that the tax bill would increase to offset the decrease in tax revenues would depend on income. The plan would require more government participation in health services and would benefit the poor more than the wealthy. (BC)

This paper presents an empirical analysis of the real internal rate of return to the old age insurance (OAI) portion of the old age, survivors, and disability insurance (OASDI) program for worker-only beneficiaries retiring between 1967 and 1970. Section I reviews the analytical background for this study. The issues concern alternative measures of…

This document contains eight articles that offer a nonpartisan evaluation of the pros and cons associated with tax reforms. They were written by members of the Technical Study Group, which was established by the New York State Department of Education in 1994 to examine the generation of revenue for public education. The work of the study group…

Explores two alternatives to the local school property tax: a power equalizing property tax and a statewide tax. Compares effects on tax burdens and service levels for 13 cities in San Diego County. Available from American Journal of Economics and Sociology, 50 East 69th Street, New York, NY 10021; sc $3.00. (Author/JM)

Fiscal stress has plagued state and local governments in the first part of the 1990s, and difficulties in balancing budgets and obtaining revenue for needed public services are likely to continue. This document examines the leading alternatives for increasing state and local tax revenue, pointing out that the best options vary from state to state.…

The Pennsylvania legislature is considering a school finance proposal, exemplified by House Bill 113 of the 2003 legislative session, that would shift some school funding away from local property taxes and toward state funds and local income taxes. The proposal would give greater proportional benefits to homeowners with lower property values. A…

This redesigned version of a high school curriculum on understanding taxes contains 6 units with 12 lessons. The set of video, print, and software lessons is designed to teach students about the United States tax system through integrating the materials in a number of different classrooms: history, economics, math, consumer education, government,…

Actual financial data from audit reports on county education districts (CEDs) are presented as required by the Texas Education Code. In summary, it is noted that the CEDs generally fulfilled their obligations relative to collection and distributions of taxes; and that administrative expenditures were not excessive and the amount of delinquent…

The study attempts to determine what labor effort disincentives, if any, will result from the introduction of a negative income tax plan into the fiscal structure of the U. S. The study's conclusions are: disincentives appear to be associated with negative income taxation, and these disincentives depend on whether the worker is in the…

This guide is intended to provide guidance to state and local leaders in identifying the need for finance reform; understanding and evaluating the pros and cons of alternative financial approaches; and designing strategies to build long-lasting public support. Chapter 1 reviews the key forces pushing for reform and outlines principles to guide…

This four-volume anthology is comprised of numerous drafts, papers, and reports written by professional staff and consultants of the Hudson Institute. The many chapters are not considered to offer any solutions but to have raised many problems, sorted out and elucidated issues, often in new ways, and suggested recommendations. The present…