scholarly journals The equity of school facilities funding: Examples from Kentucky.

2009 ◽  
Vol 17 ◽  
pp. 14
Author(s):  
William J. Glenn ◽  
Lawrence O. Picus ◽  
Allan Odden ◽  
Anabel Aportela
Keyword(s):  
School Facilities ◽  
State Funding ◽  
Horizontal Equity ◽  
Vertical Equity ◽  
Extensive Literature ◽  
Funding System ◽  
Capital Funding ◽  
School Capital ◽  
Current Operating ◽  
Operating Revenue

While there is an extensive literature analyzing the relative equity of state funding systems for current operating revenues, there is a dearth of research on capital funding systems. This article presents an analysis of the school capital funding system in Kentucky since 1990, using the operating-revenue analysis concepts of horizontal equity, vertical equity, and fiscal neutrality. In general one could tentatively conclude that Kentucky’s capital-funding system was reasonably equitable until an expansion of district options in 2003–04 was followed by greater measures of inequity. This analysis points to specific methods for Kentucky to restore equity to its school capital funding structure as well as a model for analysis of other capital funding systems.

How Much Does Public School Facility Funding Depend on Property Wealth?

2021 ◽  
pp. 1-52
Author(s):  
Eric Brunner ◽  
David Schwegman ◽  
Jeffrey M. Vincent
Keyword(s):  
Public School ◽  
Students Of Color ◽  
Household Income ◽  
School Facilities ◽  
Disadvantaged Students ◽  
School Construction ◽  
Property Wealth ◽  
Capital Funding ◽  
School Facility ◽  
Using Data

Abstract We examine how funding for public school facilities varies with school district property wealth and household income. Using data on school facility (i.e., capital) funding in California from fiscal years 1986-87 to 2015-16, we find that funding for school construction and modernization varies widely across districts. Disparities in funding are driven primarily by inter-district differences in property wealth with the highest property wealth districts raising significantly more funding for school facilities. Assessed value per-pupil in California is also negatively correlated with the share of disadvantaged students and students of color. As a result, school facility funding tends to be substantially lower in districts with the highest concentrations of disadvantaged students and students of color.

scholarly journals PERCEPTIONS OF SERVICE-ORIENTATION AND TRUST OF TAX OFFICERS BETWEEN MILLENIALS, X, AND BABY BOOMERS

2019 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Elisa Tjondro ◽  
Kezia Gabriel Santosa ◽  
Nathasa Prayitno
Keyword(s):  
Baby Boomers ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Horizontal Equity ◽  
Vertical Equity ◽  
Service Orientation ◽  
Self Employment ◽  
Quota Sampling ◽  
Traditional Paradigm ◽  
The Relationship

The purpose of this study is to examine differences in perceptions of generations related to service-orientation and trust to tax officers. Changes traditional paradigm of the relationship between tax officers and taxpayers from “cops and robbers” to "clients" cause the research in perception of service-orientation and trust to tax officers to be necessary in order to improve voluntary tax compliance. This study also explains perceptions of tax fairness in three perspectives which are vertical equity, horizontal equity, exchange equity. The survey was conducted in 2018 with 165 self-employment individual taxpayers consisting of three generations, Millennials, X, and Baby Boomers from two types of work, retail/production and services business. This study uses quota sampling to collect respondents and use ANOVA statistical tests. The results of the study indicate differences in perceptions regarding service-orientation between generations. However, there are no differences in perception related trust to tax officers between generations. This research also found that Millenials, X, and Baby Boomer have different perceptions of vertical equity, horizontal equity, and exchange equity

An Evaluation of Alternative Procedures for Measuring Horizontal Inequity

2000 ◽  
Vol 22 (1) ◽  
pp. 89-110 ◽  
Author(s):  
Govind S. Iyer ◽  
Ananth Seetharaman
Keyword(s):  
Coefficient Of Variation ◽  
Decomposition Methods ◽  
Horizontal Equity ◽  
Variation Method ◽  
Vertical Equity ◽  
Horizontal Inequity ◽  
Flat Tax ◽  
Alternative Measures ◽  
Alternative Procedures ◽  
Rank Preservation

In this study we evaluate the strengths and limitations of three distinct methods for measuring horizontal inequity (HI): the coefficient of variation method, the rankpreservation method, and the decomposition method. By way of illustrating the alternative measures, we assess the equity characteristics of three proposed flat tax systems. We conclude that the rank preservation and decomposition methods, while subject to certain limitations, yield HI indices that are more meaningful and convenient than the popular coefficient of variation technique. Preliminary results indicate that the current U.S. individual income tax system yields less HI than any flat tax proposal. Among the flat tax proposals, the rank preservation and decomposition methods show that the Armey proposal yields the least HI. We also document that the flat tax proposal that yields the most horizontal equity yields the least vertical equity, and vice versa, suggesting an inherent trade-off between the goals of horizontal and vertical equity for the flat tax.

Bias measuring bias

2002 ◽  
Vol 7 (1) ◽  
pp. 65-67 ◽  
Author(s):  
Rosalind Raine
Keyword(s):  
Health Care ◽  
Clinical Decision Making ◽  
Clinical Decision ◽  
Health Care Use ◽  
Horizontal Equity ◽  
Vertical Equity ◽  
Publicly Funded ◽  
A Charge ◽  
Measuring Bias ◽  
Methodological Difficulties

The British National Health Service and other publicly funded health systems operate on the principle that health care should be provided solely on the basis of need. Yet the literature abounds with reports of bias in health care use. In order to defend such a charge, two conditions must be met. The first condition is that treatment decisions must be shown to be unfair in that they are not made solely on the basis of need. This paper demonstrates the importance of considering the fair distribution of health care from two, related, perspectives. The first is that people with equal needs should be treated the same (equal use for equal need). This is referred to as the achievement of horizontal equity. The alternative perspective is that people with greater needs should have more treatment than those with lesser needs (unequal use for unequal need). This is referred to as the achievement of vertical equity. Although these perspectives are logically linked, demonstration of equal use for equal need does not necessarily indicate unequal use for unequal need. This is because it cannot be assumed that equal use occurs at every level of need. The second condition that must be met is that clinical judgement must be shown to be influenced by prejudicial notions about patients. Such research is fraught with methodological difficulties, and the charge of biased clinical decision-making is usually made as a result of a process of exclusion. Methods that could be used to examine the extent to which inequalities in health care use are due to bias are described.

scholarly journals Taxpayer’s Religiosity, Religion, and the Perceptions of Tax Equity: Case of South Korea

Religions ◽  
2018 ◽  
Vol 9 (11) ◽  
pp. 333 ◽  
Author(s):  
Byung Jun ◽  
Sung Yoon
Keyword(s):  
Panel Data ◽  
South Korea ◽  
Tax Evasion ◽  
Horizontal Equity ◽  
Vertical Equity ◽  
Tax Morale ◽  
Social Incentives ◽  
Considerable Debate ◽  
The Relationship

The purpose of this study is to investigate the effect of religiosity and religion on tax equity. Most prior studies have argued that higher taxpayers’ religiosity reduces tax evasion and increases the level of tax morale. Various studies have also shown that tax evasion and morale vary with perceptions of tax equity, including exchange, horizontal, and vertical equities. However, the relationship between religiosity and tax equity has not been studied actively. Especially in Korea, there has been considerable debate about the implementation of taxation for clergies. Therefore, the relationship between religiosity and tax equity will be analyzed clearly using Korean survey panel data. The results of this study show that religiosity and religion do not affect exchange and horizontal equity; however, each religion affects vertical equity. This implies that economic and social incentives are more effective than religiosity and religion on taxpayers’ tax evasion or morale.

The Optimal Distribution Rule of Federal Funds to States in India: A Suggested Methodology

2021 ◽  
pp. 227797872198992
Author(s):  
Ajitava Raychaudhuri ◽  
Poulomi Roy
Keyword(s):  
Public Investment ◽  
Private Investment ◽  
Public Capital ◽  
Time Frame ◽  
Capital Formation ◽  
Horizontal Equity ◽  
Inequality Aversion ◽  
Vertical Equity ◽  
Distribution Rules ◽  
Distribution Rule

A federal country like India distributes centrally collected funds through certain distribution rules, framed by the finance commission every five years, which primarily aims at horizontal equity among the states, although the goal of vertical equity has also been accommodated lately. The distribution rules do change, but they are largely governed by population and taxable capacity in a static sense. As a result, this brings some horizontal equity in the stated time frame but misses the root cause of inequity among states. This highlights the importance of the dynamics of growth of per capita income of the states which depends on public capital formation since private investment is complementary to public investment. This also raises the issue of time preference along with the attitude towards inequality aversion on the part of individuals in different states in India, which determines the savings that set the limits to private capital formation. This helps one to estimate the optimal value of public capital in a state which would ensure certain predetermined growth target along with inclusivity. If the finance commission could accommodate in its distribution rule the development gap of each state in terms of actual and optimal public capital as mentioned, the horizontal as well as vertical equity can be pursued in a sustainable manner since this addresses both inequity among and within states over time.

Assessing Fee Fairness: Characteristics of an Effective Plan Fee Structure

2019 ◽  
Keyword(s):  
Administrative Data ◽  
Horizontal Equity ◽  
Vertical Equity ◽  
Administrative Services ◽  
Fee Structure ◽  
Retirement Plan ◽  
Plan Analysis ◽  
Per Capita

This article develops a four-part framework for assessing the effectiveness of a retirement plan administrative fee structure. An administrative fee structure should satisfy three efficiency standards: (1) adequacy, (2) transparency, (3) administrative. It should also satisfy (4) a fairness standard based on both horizontal equity—participants with similar levels of assets pay similar levels of fees—and vertical equity—participants with a higher level of assets pay at least the same proportion in fees as those with lower asset balances. Using administrative data from a large plan, we demonstrate that an administrative fee structure charging a flat pro rata fee can satisfy all four standards. By contrast, we show that a pure per capita administrative services fee can satisfy the three efficiency standards but will fail the fairness standard. Indeed, our plan analysis shows that a flat per capita fee is highly regressive, with the lowest-asset participants paying equivalent pro rata fees that may be thousands of times larger than the highest-asset participants. A hybrid fee structure that uses a combination of per capita fees and pro rata fees, or capitates total fees paid by any individual, can reduce the unfairness of a pure per capita fee but will also weaken the efficiency standards because it is more complex to understand and administer.

scholarly journals Equity Effects of the Tax Reform Act of 1986

1992 ◽  
Vol 6 (1) ◽  
pp. 27-44 ◽  
Author(s):  
Jane G Gravelle
Keyword(s):  
Tax Reform ◽  
Intergenerational Equity ◽  
Horizontal Equity ◽  
Vertical Equity ◽  
Tax System ◽  
Equity Effects

The major goals of the Tax Reform Act of 1986 included an increase in the equity of the tax system. We will consider the effects of the tax reform on vertical equity, horizontal equity, and intergenerational equity.

scholarly journals The Impact of Property Tax Equalization on Rural Property in Oklahoma

1975 ◽  
Vol 7 (2) ◽  
pp. 77-83
Author(s):  
H. Evan Drummond
Keyword(s):  
Public Schools ◽  
Property Tax ◽  
Local Property ◽  
Horizontal Equity ◽  
Property Taxes ◽  
Land Values ◽  
Vertical Equity ◽  
Rural Land ◽  
Public Opinion Surveys ◽  
The Impact

Public opinion surveys indicate that the local property tax is the least popular of all taxes paid by Americans, yet in almost every state such a tax is levied for the support of local government and/or public schools. The major economic argument against the property tax is its inequities — both vertical and horizontal. Several studies have focused on the vertical equity of property taxes in Oklahoma, but the question of horizontal equity remains unexplored. The research reported in this paper deals with the nature of horizontal inequities in the taxation of rural land in Oklahoma and with the impact of state-wide equalization on rural land values.

Using Road Pricing Revenue: Economic Efficiency and Equity Considerations

1996 ◽  
Vol 1558 (1) ◽  
pp. 24-28 ◽  
Author(s):  
Todd Litman
Keyword(s):  
Economic Efficiency ◽  
Low Income ◽  
Motor Vehicle ◽  
Road Pricing ◽  
Horizontal Equity ◽  
Vertical Equity ◽  
External Costs ◽  
Political Feasibility ◽  
Expected Revenue ◽  
Transportation Improvements

Issues of economic efficiency, equity, external costs, and political feasibility as they can help determine the distribution of road pricing revenue are examined. Economic efficiency requires only that revenue be used to benefit society and that it not be refunded to users in proportion to how much they have paid. Efficiency does not require that revenue be dedicated to transportation programs. Horizontal equity implies that revenues should be returned to vehicle users as a class but only after external costs are compensated. Because most estimates of motor vehicle external costs are larger than the expected revenue of road-pricing proposals, the horizontal equity justification for returning revenues to drivers is reduced or eliminated. Vertical equity requires that revenues benefit low-income drivers as a class at least as much as the costs they bear and that disadvantaged residents (including nondrivers) benefit overall. Current conventional thinking is that revenues must be dedicated to transportation improvements to be politically feasible, but some analyses indicate that alternative distributions that include broad tax reductions or financial rebates benefit the largest number of citizens and therefore may be more politically popular.

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