scholarly journals Public education finance: urban rural tax burden distribution

2000 ◽  
Author(s):  
Omer Ertur





2014 ◽  
Vol 9 (4) ◽  
pp. 567-599 ◽  
Author(s):  
Tom Downes ◽  
Kieran M. Killeen

We examine changes in the use of nontax revenues for education finance from 1991 to 2010. Beyond the summary of usage over time, we ask whether nontraditional revenues like fees accentuate or mitigate the impact of downturns. More generally, we examine the extent to which school districts have responded to fiscal pressures by turning to nontax revenues. We also document the extent to which the use of nontax revenues varies across districts according to student poverty status. We show that alternative revenues continue to be a small source of local revenues and have increased quite little since the early 1990s. There was at most a minimal shift to nontax revenues in downturns, though there is evidence of greater use of these revenues among school districts facing more permanent fiscal pressures like tax limits. Differential access to fee revenues and other alternative revenues during downturns may slightly accentuate inequities in K–12 education spending.





2003 ◽  
Vol 65 (3) ◽  
pp. 718-738 ◽  
Author(s):  
B. Dan Wood ◽  
Nick A. Theobald


1997 ◽  
Vol 25 (1) ◽  
Author(s):  
Deborah A Verstegen ◽  
Karen Kucharz ◽  
Allan Odden


Author(s):  
Ömer Faruk Batırel

This chapter first discusses the Turkish tax policy performance for the period of 2004-2013 in terms of equitable distribution of tax burdens. Then, it examines tax expenditures, which are believed to be one of the main sources of inequity in tax burden distribution, in terms of equity and fiscal transparency grounds. The chapter also estimates tax expenditure figures based on very limited data in Turkey. One of the main findings of the chapter is that because fiscal transparency and non-discrimination principles of taxation are violated in Turkey, there are considerable amount of hidden tax reliefs that are not counted as tax expenditures in the Turkish tax system.



2019 ◽  
Vol 14 (2) ◽  
pp. 298-326 ◽  
Author(s):  
William N. Evans ◽  
Robert M. Schwab ◽  
Kathryn L. Wagner

We examine the impact of the Great Recession on public education finance and employment. Five major themes emerge from our work. First, nearly 300,000 school employees lost their jobs. Second, schools that were heavily dependent financially on state governments were particularly vulnerable to the recession. Third, local revenues from the property tax actually increased during the recession, primarily because millage rates rose in response to declining property values. Fourth, inequality in school spending rose sharply during the Great Recession. We argue, however, that we need to be very cautious about this result. School spending inequality has risen steadily since 2000; the trend in inequality we see in the 2008–13 period is very similar to the trend we see in the 2000–08 period. Fifth, the federal government's efforts to shield education from some of the worst effects of the recession achieved their major goal.



2012 ◽  
Vol 21 (1) ◽  
pp. 186-194 ◽  
Author(s):  
Stella Karagianni ◽  
Maria Pempetzoglou ◽  
Anastasios Saraidaris


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