Group Title: use of income as a measure of school district fiscal capacity
Title: The Use of income as a measure of school district fiscal capacity
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 Material Information
Title: The Use of income as a measure of school district fiscal capacity : a legal interpretation
Physical Description: vii, 123 leaves : ; 28 cm.
Language: English
Creator: Louv, Jill Stumpe, 1952- ( Dissertant )
Alexander, S. Kern ( Thesis advisor )
Wattenbarger, James L. ( Reviewer )
Zauner, Christian ( Reviewer )
Publisher: University of Florida
Place of Publication: Gainesville, Fla.
Publication Date: 1981
Copyright Date: 1981
Subjects / Keywords: Educational Administration and Supervision thesis Ph. D   ( lcsh )
School districts -- Finance -- United States   ( lcsh )
Income tax -- United States   ( lcsh )
Educational law and legislation -- United States   ( lcsh )
Dissertations, Academic -- Educational Administration and Supervision -- UF   ( lcsh )
Genre: bibliography   ( marcgt )
non-fiction   ( marcgt )
Abstract: The problem active in this study was the use of income as a measure of fiscal capacity of local school districts. More specifically, the research concerned the legal ramifications of incorporating such a measure into a public school finance system. The research included a review of the principles of taxation and legal precedents concerning uniformity and equality of taxation, a discussion of the quantitative evaluation of the use of income as a measure of fiscal capacity, and an analysis of the legal precedents that could influence the future use of an income measure in a public school finance system. The use of an income measure has been viewed by some authorities as a positive step towards taxpayer equity due to its close relation to the ability-to-pay principle of taxation and the progressive effect it has on the taxpayers. However, other authors have criticized the use of the measure on the basis that most school districts do not have-- page missing -- taxing authority to local school districts which would allow local access to tax income. The problems seem to arise in states that prohibit a state income tax or a graduated income tax. The possibility of utilizing an income plus property measure of fiscal capacity in these states would probably be limited. Just as the laws concerning taxation differ among the states, the legal precedents will also differ dependent upon the laws. There is no pervasive rule that will determine the legality of a tax system that includes an income factor. The major determinant will come from the precedents that come from the legal challenges that will occur in the states, and these precedents will influence the design and implementation of the tax structure within each state.
Thesis: Thesis (Ph. D.)--University of Florida, 1981.
Bibliography: Bibliography: leaves 114-121.
Statement of Responsibility: by Jill Stumpe Louv.
Original Version: Typescript.
General Note: Vita.
 Record Information
Bibliographic ID: UF00098275
Volume ID: VID00001
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: alephbibnum - 000295263
oclc - 07863907
notis - ABS1606


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