ERIC Number: ED204855
Record Type: RIE
Publication Date: 1981-Apr
Reference Count: 0
Revenues, Expenditures and Tax Burdens: A Comparison of the Fifty States.
Education Commission of the States, Denver, CO. Education Finance Center.
The fiscal patterns of individual states during the 1977-78 and 1978-79 school years are described in this report. The data include the types and relative importance of state and local revenue sources, measures of total expenditure levels and tax burdens, and data particular to educational finance at the elementary and secondary levels. The presentation and discussion of the data are divided into four major sections: state and local revenues, state and local expenditures, equity of tax burdens, and elementary and secondary finances. Maps and charts display the data graphically, including state rankings on several major data items. Among the findings resulting from the data analysis are that (1) general revenue levels, measured on a per capita basis, vary from state to state; (2) states generally use similar proportions of their expenditures for education; (3) the tax burden on low income households is greater than that on high income households, and the degree of regressivity varies widely among the states; (4) property tax assessment practices vary both within and among jurisdictions; and (5) states differ in per pupil expenditures, pupil-teacher ratios, teacher salary levels, and sources of educational support. (Author/PGD)
Publication Type: Numerical/Quantitative Data
Education Level: N/A
Authoring Institution: Education Commission of the States, Denver, CO. Education Finance Center.
Identifiers: Tax Bases; Tax Equity
Note: Not available in paper copy due to poor reproducibility.