Tax Reform Jeopardizes Tax-Exempt Status of School Bonds: The Tax Equity and Fiscal Responsibilities Act of 1982.

Ayers, Sam; And Others

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Peer reviewed

ERIC Number: EJ422785

Record Type: Journal

Publication Date: 1989

Pages: N/A

Abstractor: N/A

ISBN: N/A

ISSN: ISSN-0098-9495

EISSN: N/A

Tax Reform Jeopardizes Tax-Exempt Status of School Bonds: The Tax Equity and Fiscal Responsibilities Act of 1982.

Ayers, Sam; And Others

Journal of Education Finance, v14 n4 p513-21 Spr 1989

The Tax Equity and Fiscal Responsibilities Act (1982) (TEFRA) was designed to increase federal government revenues by closing certain tax loopholes. This article explains the law's requirements, effects on local government (via bearer and other bonds), legal challenges, and implications for school districts. Includes 22 footnotes. (MLH)

Descriptors: Educational Finance, Elementary Secondary Education, Federal Legislation, Finance Reform, School Taxes

Publication Type: Journal Articles; Reports - Evaluative

Education Level: N/A

Audience: N/A

Language: English

Sponsor: N/A

Authoring Institution: N/A

Grant or Contract Numbers: N/A