Author: Phillip E. VincentPublisher:
ISBN:
Category : Education
Languages : en
Pages : 60
Book Description
Tax Base Composition and Family Income in Measuring School District Fiscal Capacity
Author: Phillip E. VincentPublisher:
ISBN:
Category : Education
Languages : en
Pages : 60
Book Description
The Use of Income as a Measure of School District Fiscal Capacity
Author: Jill Stumpe LouvPublisher:
ISBN:
Category : Educational law and legislation
Languages : en
Pages : 246
Book Description
The problem active in this study was the use of income as a measure of fiscal capacity of local school districts. More specifically, the research concerned the legal ramifications of incorporating such a measure into a public school finance system. The research included a review of the principles of taxation and legal precedents concerning uniformity and equality of taxation, a discussion of the quantitative evaluation of the use of income as a measure of fiscal capacity, and an analysis of the legal precedents that could influence the future use of an income measure in a public school finance system. The use of an income measure has been viewed by some authorities as a positive step towards taxpayer equity due to its close relation to the ability-to-pay principle of taxation and the progressive effect it has on the taxpayers. However, other authors have criticized the use of the measure on the basis that most school districts do not have-- page missing -- taxing authority to local school districts which would allow local access to tax income. The problems seem to arise in states that prohibit a state income tax or a graduated income tax. The possibility of utilizing an income plus property measure of fiscal capacity in these states would probably be limited. Just as the laws concerning taxation differ among the states, the legal precedents will also differ dependent upon the laws. There is no pervasive rule that will determine the legality of a tax system that includes an income factor. The major determinant will come from the precedents that come from the legal challenges that will occur in the states, and these precedents will influence the design and implementation of the tax structure within each state.
Resources in Education
Author: An Analysis of Potential Additional Measures of Fiscal Capacity of South Dakota School Districts
Author: Phillip E. VincentPublisher:
ISBN:
Category : Education
Languages : en
Pages : 42
Book Description
An Analysis of Education Costs Across Local School Districts in the State of Missouri, 1975-76
Author: Jay G. ChambersPublisher:
ISBN:
Category : Education
Languages : en
Pages : 80
Book Description
A Methodological Assessment of Education Equality and Wealth Neutrality Measures
Author: Robert BernePublisher:
ISBN:
Category : Education
Languages : en
Pages : 382
Book Description
School Finance Reforms and Big-city Fiscal Problems
Author: Phillip E. VincentPublisher:
ISBN:
Category : Urban schools
Languages : en
Pages : 38
Book Description
Monthly Catalogue, United States Public Documents
Author: Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1094
Book Description
Monthly Catalog of United States Government Publications
Author: Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 974
Book Description
The Structure of State Aid to Elementary and Secondary Education
Author: Vincent MunleyPublisher:
ISBN:
Category : Education
Languages : en
Pages : 76
Book Description