ERIC Number: ED117844
Record Type: RIE
Publication Date: 1974
Reference Count: N/A
Property Taxation and the Finance of Education. TRED 7.
Lindholm, Richard W., Ed.
More than twenty experts present their views on the strengths and weaknesses of the property tax system, while comparing it with other possible revenue sources. Together, they develop a comprehensive theory and philosophy of the use of the property tax and land value taxation to finance public education. The contributors give thorough consideration to the impact of recent court decisions in California, Texas, and New Jersey on the use of the property tax to finance education, and they present three special studies of the specific problems of the Boston, Baltimore, and Chicago systems. The entire problem of the relation of the property tax and the land value tax to taxpayer ability to pay is analyzed in depth. The contributors give full consideration to alternative sources of educational support, and they examine the strengths and weaknesses of a uniform statewide property or land value tax. Their work makes clear their belief that the structure and administration of the property tax can be improved in virtually all areas of the country, but that we are not yet prepared to abandon the property tax as a major educational support source. (Author/IRT)
Descriptors: Court Litigation, Educational Finance, Elementary Secondary Education, Finance Reform, Property Taxes, State Aid, State Programs
Sales Manager, University of Wisconsin Press, P.O. Box 1379, Madison, Wisconsin 53701 ($10.00)
Publication Type: Books
Education Level: N/A
Authoring Institution: N/A
Note: Proceedings of a symposium sponsored by the Committee on Taxation, Resources and Economic Development (TRED) at the University of Wisconsin (Madison, 1972)