Literaturnachweis - Detailanzeige
Autor/inn/en | Rubenstein, Ross; Warner, Nicholas |
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Titel | Georgia's special purpose local option sales tax for education. Review of trends and policy implications. |
Quelle | Aus: Hathaway, Alex (Hrsg.); Martinez-Vazquez, Jorge (Hrsg.); Thayer, Chris (Hrsg.): Tools for state and local fiscal management. Cheltenham: Edward Elgar Publishing (2021) S. 193-217
PDF als Volltext (1); PDF als Volltext (2) |
Reihe | Studies in Fiscal Federalism and State-Local Finance |
Sprache | englisch |
Dokumenttyp | online; Sammelwerksbeitrag |
ISBN | 978-1-80088-640-7; 978-1-80088-641-4 |
DOI | 10.4337/9781800886414.00019 |
Schlagwörter | Bildung; Bundesstaat; Finanzen; Finanzierung; Umsatzsteuer; Georgia; USA |
Abstract | ESPLOST, or the special purpose local option sales tax for education, provides a unique way for districts to substitute current revenues (via a penny sales tax) for debt-based (i.e., bond) financing to fund capital improvements. Introduced in 1997, the policy has been embraced widely by counties within the Georgia but is relatively unusual as a policy among peer states. The authors examine the history and use of this funding tool in school districts throughout Georgia, outlining trends and policy considerations. |
Erfasst von | ZBW - Leibniz-Informationszentrum Wirtschaft, Kiel |
Update | 2023/1 |