Download or read book The Relationships Among Alternative Measures of Fiscal Capacity Local Tax Efforts and Selected Socio economic Characteristics for K 12 Nebraska Public School Districts written by James D. Buchanan and published by . This book was released on 1985 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dissertation Abstracts International written by and published by . This book was released on 1989 with total page 606 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comprehensive Dissertation Index written by and published by . This book was released on 1989 with total page 780 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book American Doctoral Dissertations written by and published by . This book was released on 1985 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Property Tax School Funding Dilemma written by Daphne A. Kenyon and published by Lincoln Inst of Land Policy. This book was released on 2007 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: States experiencing taxpayer revolts among homeowners are tempted to reduce reliance on the property tax to fund schools. But a more targeted approach can provide property tax relief and improve state funding for public education. This policy focus report includes a comprehensive review of recent research on both property tax and school funding, and summarizes case studies of seven states-- California, Massachusetts, Michigan, New Hampshire, New Jersey, Ohio and Texas. The majority of these states are heavily reliant on property tax revenues to fund schools. While there is no one-size-fits-all solution, the report recommends addressing property taxes and school funding separately.
Download or read book Comprehensive Dissertation Index Education D H written by and published by . This book was released on 1984 with total page 814 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Making Bricks Without Straw written by Jerry Johnson and published by . This book was released on 2004 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Researchers, policymakers, taxpayers, and others have wondered whether "money matters" in the academic achievement of public school students--in other words, do the schools and districts that receive the most (in terms of financial resources) produce the most (in terms of measurable student achievement)? This issue is particularly pressing at the district level of performance, because districts are the recipients of state aid and the unit of analysis for determining whether state funding systems are adequate and/or equitable. In an effort to explore whether "money matters" in Nebraska, this study analyzes the relationship between student achievement and fiscal resources among school systems in Nebraska. Moreover, in considering these relationships, it is important to recognize that the cost of providing an adequate education varies with the socio-economic characteristics of the district, and that other factors may affect the relationship between achievement patterns and fiscal resources--i.e., districts that serve higher percentages of students who face nonacademic barriers to high achievement (poverty, limited English language skills, etc.) require additional financial resources to "level the playing field" for their students with regard to students who do not face similar barriers. With that in mind, the study also includes socioeconomic characteristics of school systems and their communities in the analysis. Findings suggest that the distribution of financial resources throughout the state does in fact mirror the distribution of student achievement, and in ways that place school systems serving the most challenged student populations in the unenviable position of attempting to do more for their students with significantly fewer resources available. The resources they are provided are inadequate to the challenge they face and inequitable compared to the resources received by districts facing fewer challenges to achievement. (Contains 9 tables, 2 figures, and 3 notes.) [This paper represents a publication of the Policy Program of the Rural School and Community Trust.].
Download or read book The Use of Income as a Measure of School District Fiscal Capacity written by Jill Stumpe Louv and published by . This book was released on 1981 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Measuring the Fiscal Capacity and Effort of State and Local Areas written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1972 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book What Comes After Lunch written by Thomas Downes and published by . This book was released on 2024-02-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Faced with the problem of how to measure the magnitude of economic disadvantage in the populations served by schools or districts, researchers addressing school finance topics have invariably turned to the fraction of students eligible for free- or reduced-lunches (FRPL). But the facile dependence on FRPL may be problematic. A large and growing literature in learning sciences and in the field of education itself has pivoted towards studies that explore the relationship between social/emotional health and the learning of children. The growing body of research on social/emotional health and learning (e.g. Gershoff, Aber, Raver, and Lennon, 2007) suggests that more refined measures of wealth, income and hardship more fully account for the effects of economic disadvantage than does FRPL. Historically, research in school finance has not utilized these refined measures but instead has depended on FRPL. The Community Eligibility Provision (CEP), a recent change in how student eligibility for free lunch is determined, may have the unintended, and yet fortuitous, consequence that it will force school finance researchers to use more sophisticated measures of student hardship. The CEP makes it possible for schools serving low-income populations to classify all students as eligible for free- or reduced-price lunch. Koedel and Parsons (2021) argue that, while FRPL might have been a workable measure of student disadvantage prior to CEP, post-CEP the extent of a school's or a district's population that is disadvantaged is no longer measured accurately by FRPL. The CEP made accurate FRPL counts less critical for many schools and districts; post-pandemic legislation (Vock, 2023) in a number of states to make school meals free for all students in those states has increased the number of districts for which accurate counts are unimportant. Fazlul, Koedel, and Parsons (2023) go on to argue that, even prior to CEP, FRPL failed to provide an accurate measure of a school or district's poverty. This new policy environment makes it imperative to explore alternatives to FRPL and the implications for school finance. The book aims to provide a timely collection of new research on a measurement issue that is central to much research on K-12 education finance. The book is meant to serve scholars in education finance and policy who need a refined perspective on the context of schooling. The book is also meant to serve students and faculty from programs in public administration, public policy, community development and applied economics, education administration, educational leadership and policy studies who are studying content related to education policy, the economics of education, state and local public finance, and taxation. Some upper-level undergraduate students may also benefit from this resource.
Download or read book Tax Credit Scholarships in Nebraska written by Brian Gottlob and published by . This book was released on 2010 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study seeks to inform the debate over a proposal in Nebraska to give tax credits for contributions to organizations that provide scholarships to K-12 private schools. The study constructs a model to determine the fiscal impact of tax-credit scholarships on the state and on local school districts. The author estimates the impact that tax-credit-funded tuition scholarships will have on the distribution of students between public and private schools in Nebraska by estimating the likely transfer of students from public to private schools depending on the average dollar value of scholarships. The author uses these estimates to model the impact tax-credit scholarships will have on state education aid to school districts and to calculate the break even rate of "transfer," or the number of public school students that would have to transfer from public to private schools in response to the scholarship program, in order to make the tax credit fiscally neutral from the perspective of Nebraska state government. The author uses district-level expenditure and enrollment data to estimate the percentage of expenditures that vary with changes in enrollment levels across school districts in Nebraska and compare the revenue and expenditure impacts of tax-credit scholarships on school districts to determine the net impact of tax-credit scholarships on district finances. In addition to allowing Nebraska to expand educational opportunities to lower- and middle-income families and improving the equity of its education system, a tax-credit-funded scholarship program would generate fiscal benefits for local school districts, increasing the available resources for students who remain in public schools. Because much of their revenue does not vary with enrollment, school districts would retain much of the funding associated with students who use scholarships to transfer from public to private schools. The overall impact on public schools would be to increase the financial resources available per student. Depend a few key program design elements, it could also result in fiscal savings to the state budget. (Contains 11 tables, 10 figures and 19 notes.).
Download or read book State Fiscal Capacity and Effort written by and published by . This book was released on 1986 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Local Food Systems Concepts Impacts and Issues written by Steve Martinez and published by DIANE Publishing. This book was released on 2010-11 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive overview of local food systems explores alternative definitions of local food, estimates market size and reach, describes the characteristics of local consumers and producers, and examines early indications of the economic and health impacts of local food systems. Defining ¿local¿ based on marketing arrangements, such as farmers selling directly to consumers at regional farmers¿ markets or to schools, is well recognized. Statistics suggest that local food markets account for a small, but growing, share of U.S. agricultural production. For smaller farms, direct marketing to consumers accounts for a higher percentage of their sales than for larger farms. Charts and tables.
Download or read book Access to Affordable and Nutritious Food Measuring and Understanding Food Deserts and Their Consequences written by Michele Ver Ploeg and published by DIANE Publishing. This book was released on 2010-02 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Food, Conservation, and Energy Act of 2008 directed the U.S. Dept. of Agr. to conduct a 1-year study to assess the extent of areas with limited access to affordable and nutritious food, identify characteristics and causes of such areas, consider how limited access affects local populations, and outline recommend. to address the problem. This report presents the findings of the study, which include results from two conferences of national and internat. authorities on food deserts and a set of research studies. It also includes reviews of existing literature, a national-level assessment of access to large grocery stores and supermarkets, analysis of the economic and public health effects of limited access, and a discussion of existing policy interventions. Illus.
Download or read book An Analysis of Nebraska School Districts Profile of General Fund Receipts and Disbursements as Related to Selected Characteristics written by Michael J. Lucas and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Rural Wealth Creation written by John L. Pender and published by Routledge. This book was released on 2014-06-05 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the role of wealth in achieving sustainable rural economic development. The authors define wealth as all assets net of liabilities that can contribute to well-being, and they provide examples of many forms of capital – physical, financial, human, natural, social, and others. They propose a conceptual framework for rural wealth creation that considers how multiple forms of wealth provide opportunities for rural development, and how development strategies affect the dynamics of wealth. They also provide a new accounting framework for measuring wealth stocks and flows. These conceptual frameworks are employed in case study chapters on measuring rural wealth and on rural wealth creation strategies. Rural Wealth Creation makes numerous contributions to research on sustainable rural development. Important distinctions are drawn to help guide wealth measurement, such as the difference between the wealth located within a region and the wealth owned by residents of a region, and privately owned versus publicly owned wealth. Case study chapters illustrate these distinctions and demonstrate how different forms of wealth can be measured. Several key hypotheses are proposed about the process of rural wealth creation, and these are investigated by case study chapters assessing common rural development strategies, such as promoting rural energy industries and amenity-based development. Based on these case studies, a typology of rural wealth creation strategies is proposed and an approach to mapping the potential of such strategies in different contexts is demonstrated. This book will be relevant to students, researchers, and policy makers looking at rural community development, sustainable economic development, and wealth measurement.
Download or read book Rethinking Property Tax Incentives for Business written by Daphne A. Kenyon and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.
