The relationship of tax law and the politicization of the university is discussed in an effort to make university personnel aware of possible legal penalties involved in political action. The effect of political activities on university tax exemption is reviewed in relation to the policy section of Section 510 (3) of the Internal Revenue Code,…

The three largest cities in Japan--Tokyo, Osaka and Nagoya--are used to examine the financial situation of Japanese urban areas. The 1949 Shoup Mission findings and recommendations are reviewed. Demographic data and information on the administrative and the fiscal organization of Japanese cities during the past three decades are presented. Details…

Proposed legislation that would establish a federal tax credit for individuals who set up Educational Savings Plans to provide for the postsecondary education of their children is described briefly. (JT)

Refuting the argument that Canadian Indians cost the taxpayers inordinate sums of money, this article states that Indians cost the government $1,030 per person as compared to $1,485 per person for the remainder of the Canadian population. (JC)

Recent judicial treatment of tax expenditures in both state action and establishment clause cases is analyzed and it is argued that tax expenditures and direct expenditures should be treated as constitutional equivalents. (LBH)

Findings of a study that determined the relationship between property taxes and individual adjusted gross income and that examined the feasibility of using these data to define an "income wealth" measure by school district are presented in this paper. Illinois Department of Revenue computer tapes for the tax years 1986-88 were analyzed;…

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 report provides an analysis of State-local tax structures in 50 States and the District of Columbia and is primarily an updating of tables in previous reports. The major purpose of the study is to indicate to State and local officials those tax areas in which their revenue effort is either below or above the average effort of the 50 States…

Critical to the success of current efforts to reform and restructure education and other community supports and services to improve the lives of children and their families is the way in which they are financed. This report of The Finance Project focuses on ways of using tax policies to help build strong local communities that can support families…

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 study analyzes the self-help capabilities of the States to equip themselves with a highly productive State-local revenue system that could underwrite a major share of school costs. The present state-local revenue system is said to be impaired in its productivity and equity by: (1) the regressive impact of property, general sales, and…