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…

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…

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.…

In order to offer an analysis of alternative tax limitation possibilities, the ways in which Leviathan (the nonbenevolent despot model of government) can be constrained by elements of the "fiscal constitution" are examined. Journal availability: see EA 511 898. (Author/IRT)

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…

This report estimates that state tax revenue grew 8.7 percent from fiscal year 1999 to fiscal year 2000. If adjusted for the effects of legislated tax changes, state revenue growth would have been an even stronger 9.4 percent. This is by far the highest adjusted or unadjusted annual growth ever recorded by the Rockefeller Institute. When inflation…

This paper uses survey data collected during the 2 weeks following the November 4, 1980, election to answer questions concerning how local public education should be funded in the wake of the passing of Proposition 2 1/2, a measure that requires high tax rate cities and towns to reduce property tax levies by at least 15 percent per year until they…

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…

Property tax relief for the Illinois taxpayer, predicated on full state funding of elementary education, is advocated in this paper. A consequence of full state funding is the reduction of property taxes for education and creation of an educational income tax. Effects at the elementary level are equity and adequacy; at the secondary level, school…

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 report summarizes the status of states' budgets at the end of fiscal year 1997. The year's strong national economy boosted tax revenues and helped to decrease welfare rolls. Unemployment at the end of 1997 was below 5 percent nationally and real GDP growth was 3.5 percent for the first 3 quarters of the year. These indicators translate into…