Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

This report describes tax revenues in fiscal year 1967 and tax legislation enacted during the calendar year 1967, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1967 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1966 to 1967. Major…

This report describes tax revenues in fiscal year 1968 and tax legislation enacted during the calendar year 1968, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1968 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1967 to 1968. Major…

The Commission evaluated a wide variety of alternative tax sources and examined the existing structure in Connecticut. It specifically evaluated inequities resulting from Connecticut taxes as they affect various classes of citizens and examined the impact of the Connecticut tax structure on business with a view to encouraging economic expansion.…

The third in a series on school finance, this report describes state sales tax practices that, when coupled with individual income and property taxes, add stability and diversity to the local tax system from which public education draws its support. Figures and tables illustrate: the percent of state and local government expenditures for selected…

This report reviews local tax reform and describes an approach to simulating the effects of proposed tax reform on local school districts in Pennsylvania. The microcomputer spreadsheet simulation led to the development of a model able to meet the feasibility criteria established for such a simulation model. The model was designed to input…

A study analyzed the component parts of existing formulae to distribute federal vocational monies to secondary level programs in Missouri. Among the areas examined were the relative weight of the factors influencing distribution of funds and the extent to which each factor contributes to the final array depicting the total distribution of federal…

This report is designed to familiarize the reader with current changes in State systems of public school finance. It describes in summary form the major school finance changes made in 1973 by Colorado, Florida, Illinois, Kansas, Maine, Michigan, Montana, North Dakota, Utah, and Wisconsin. State legislative sessions in these States produced…

Nine experts examine the nature and administration of the property tax, analyzing its effects on educational opportunity, land use, racial residential patterns, central city finance, neighborhood deterioration, and low income housing. The so-called circuit-breaker, a form of property tax relief that has rapidly come into widespread use, is viewed…

The task force was charged with the responsibility of reexamining the whole base for financing public elementary and secondary education in Wisconsin, making recommendations for shifting the base of elementary and secondary school funding from the local property tax to other means of public support to eliminate the disparity of educational…

In this paper, the author attempts to clarify several implicit hypotheses about local school finance reform, set up tests whereby hypothesis validity can be affirmed or rejected, and outline the policy implications of the results. Two mathematical models of school district behavior are examined, and their implications are tested on a sample of 150…

An essential prerequisite to reform of present methods of financing elementary and secondary schools and the development of an equitable, adequate, and workable system of school finance is a precise understanding of how the existing system works and its impact on different school districts and population groups. This report documents the existing…

Based on the assumption that fair tax systems should consider differences in ability to pay resulting from income sharing within families, this publication analyzes the effects of three strategies for federal tax reform on families raising children: the Armey/Shelby flat tax, the Nunn/Domenici USA Tax System, and the Gephardt 10-Percent Tax. Part…