ERIC Number: ED439817
Record Type: Non-Journal
Publication Date: 1999-Oct
Reference Count: N/A
Taxing Pennsylvania: A Family-Focused Overview of Pennsylvania Taxes. State Fiscal Analysis Initiative.
Pennsylvania Partnerships for Children, Harrisburg.
Noting that a state's tax policies have direct impact on a family's ability to feed, clothe, house, educate, and care for its children, this report presents an overview of taxes in the state of Pennsylvania. The report is presented in five sections. Section 1 presents the argument that it is necessary to understand the rule driving the revenue system in a state in order to make the system work for Pennsylvania families and their children. Section 2 contains a glossary of tax terms and concepts used throughout the paper. Section 3 introduces Pennsylvania's major taxes and revenue generators: (1) property (the primary funding source for Pennsylvania schools) and other local taxes; (2) personal income tax; (3) sales and excise taxes; (4) corporate net income and other business taxes; and (5) lottery and motor license funds. Section 4 evaluates the entire system's effectiveness and quality, based on criteria developed by the National Conference of State Legislatures. Section 5 presents proposals for 3 new family-friendly tax strategies: (1) increase tax forgiveness thresholds; (2) establish a general fund property-tax/rent rebate program for low-income families with dependent children; and (3) create a dependent care tax credit. The report concludes by asserting that although taxes are at the heart of a functioning government, it is important to evaluate the allocation of tax dollars and to inject a family perspective into the tax system. (Contains 20 references.) (KB)
Descriptors: Educational Finance, Family Needs, Family (Sociological Unit), Financial Policy, Property Taxes, Public Policy, Tax Allocation, Tax Credits, Tax Deductions, Tax Rates, Taxes
Pennsylvania Partnerships for Children, Suite 300, 20 North Market Square, Harrisburg, PA 17101-1632. Tel: 800-257-2030 (Toll Free); Tel: 717-236-5680; e-mail: email@example.com; Web site: http://www.papartnerships.org.
Publication Type: Reports - Evaluative
Education Level: N/A
Sponsor: Annie E. Casey Foundation, Baltimore, MD.; Ford Foundation, New York, NY.; Mott (C.S.) Foundation, Flint, MI.; Open Society Inst., New York, NY.
Authoring Institution: Pennsylvania Partnerships for Children, Harrisburg.
Identifiers - Location: Pennsylvania