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| Autor/in | House, Jess E. |
|---|---|
| Titel | School District Response to the Ohio Local Option Income Tax. |
| Quelle | (1990), (13 Seiten)
PDF als Volltext kostenfreie Datei |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Monographie |
| Schlagwörter | Economic Impact; Educational Finance; Elections; Elementary Secondary Education; Finance Reform; Financial Support; Income; Local Issues; Property Taxes; School Districts; State Legislation; Tax Effort; Tax Rates; Ohio |
| Abstract | Ohio State Senate Bill 28 allows school districts, with voter approval, to impose a tax on the incomes of district residents. This paper examines the early response of school districts to the opportunity presented by the legislation. The paper explains the Ohio system for funding public schools, with a focus on revenue growth, describes features of Ohio local income-tax legislation, and presents results of local income-tax elections held in 1989-90. Data show that the average approval rate for income-tax proposals was 20 percent, compared with a 48 percent average for approval of property-tax proposals. Twenty-one districts approved the income tax in the first two elections, comparing favorably to six districts that approved income-tax proposals in 1982-83. The greater number of successful income-tax initiatives indicates growing acceptance of the tax for school operations. The income tax appeals to school officials because it is not subject to the tax-rate reduction that is imposed on property tax rates, thus decreasing the need for school districts with income-tax revenues to seek approval of tax increases. Moreover, the income tax creates a less onerous tax climate for business. However, a substantial shift in the burden of taxation could occur if the income tax became widely accepted, shifting away from business taxpayers and onto individual, nonbusiness taxpayers. One table is included. (Contains 21 references.) (LMI) |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
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