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ERIC Number: ED131804
Record Type: Non-Journal
Publication Date: 1976
Reference Count: N/A
Taxes and Higher Education: A Look at Actual and Potential Revenues, 1961-1974.
Quindry, Kenneth E.; And Others
A study of state financial support of higher education in the states served by the Southern Regional Education Board (SREB) suggests a positive correlation between the proportion of state residents paying taxes on incomes of over $20,000 and the proportion of college graduates in the state. It is clear that while there is, nationally, a growing gap between taxing potential and actual tax collection, this underutilization is disproportionately high in the SREB states. It is proposed that these states do have existing tax potentials to support expansion of investments in higher education. Tax underutilization occurs in largest proportion in property taxes, and next in individual and corporate income taxes. Overutilization occurs largely in general and selective sales taxes. A shift in the use of taxation in SREB states may allow them to meet some of their higher education goals. A number of charts and graphic illustrations provide supporting information. (Author/MSE)
Descriptors: Educational Finance, Finance Reform, Higher Education, Property Taxes, State Aid, Tax Allocation, Tax Effort
Southern Regional Education Board, 130 Sixth Street, N.W., Atlanta, Georgia 30313 ($2.00)
Publication Type: Reports - Research
Education Level: N/A
Authoring Institution: Southern Regional Education Board, Atlanta, GA.