ERIC Number: ED346561
Record Type: Non-Journal
Publication Date: 1992-Mar
Reference Count: N/A
Income and Property Taxes: An Analysis by School Districts.
Lows, Raymond L.
Findings of a study that determined the relationship between property taxes and individual adjusted gross income and that examined the feasibility of using these data to define an "income wealth" measure by school district are presented in this paper. Illinois Department of Revenue computer tapes for the tax years 1986-88 were analyzed; findings for the year 1988 are reported in this paper. Findings suggest that Illinois' data collection process must be modified to provide the data basic to relevant "wealth" measurement issues. More accurate measurement techniques are needed to assess the following: aggregate income; aggregate income per pupil; aggregate income per capita; aggregate income per return; and median income per return. Other issues include accuracy, completeness, and timeliness. Seven tables are included. (7 references) (LMI)
Publication Type: Speeches/Meeting Papers; Reports - Research
Education Level: N/A
Authoring Institution: N/A
Identifiers - Location: Illinois