ERIC Number: ED180091
Record Type: Non-Journal
Publication Date: 1978-Sep
Reference Count: N/A
The Fiscal Capacity and Effort of Tennessee Counties to Support Programs of Public Education.
Brown, Benjamin H., Jr.
This report presents an analysis of the fiscal ability and effort of counties in Tennessee to support public education with alternative formulas for measuring relative ability to pay. Chapter 1 is a review of related literature that provides a background for tracing the development of the rationales used in fiscal capacity measures. It has two parts. Part one traces the development of fiscal capacity measures and gives special attention to the basic rationales employed. Part two is devoted to a brief analysis of the development of capacity measures employed by the state of Tennessee during the period 1909 to 1977. Chapter 2 develops and presents alternative measures of county fiscal capacity that address the issues of taxpayer equity and student equity. The final chapter develops and presents objective measures of county fiscal efforts expended to support the current operation and maintenance of programs of public education in Tennessee. Fiscal effort, as measured in this study, indicates the extent to which a county is actually using its property and retail sales taxing ability for the purpose of education. (Author/IRT)
Publication Type: Information Analyses; Reports - Evaluative
Education Level: N/A
Sponsor: Office of Education (DHEW), Washington, DC.
Authoring Institution: Tennessee State Dept. of Education, Nashville.
Identifiers - Location: Tennessee