THE PARCEL TAX AS A SOURCE OF LOCAL REVENUE FOR CALIFORNIA PUBLIC SCHOOLS

被引：5
|
作者：
Lang, Bree J. [1 ]
Sonstelie, Jon [2 ]
机构：
[1] Xavier Univ, Dept Econ, Williams Coll Business, Cincinnati, OH 45207 USA
[2] Univ Calif Santa Barbara, Dept Econ, Santa Barbara, CA 93106 USA
来源：
NATIONAL TAX JOURNAL | 2015年 / 68卷 / 03期
关键词：
fiscal federalism; school finance; property tax; TIEBOUT BIAS; DEMAND; GOODS;
D O I：
10.17310/ntj.2015.3.03
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
School finance is highly centralized in California, as the state determines almost all of the revenue school districts receive. The only significant source of local revenue is a tax on parcels of land. We show that the likelihood a district levies this tax is positively related to the income of district residents and negatively related to the tax-price of spending per pupil in the district. It is also negatively related to the revenue a district receives under the state's school finance system. Districts turn to the parcel tax when their residents' demand for spending is not met by the revenue provided by the state.
引用
收藏
页码：545 / 571
页数：27
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