Taxpayer impacts of state-wide taxation for school districts in California
California is under court order (Serrano vs. Priest) to revise the system of financing public elementary and secondary education. Initial analysis had predicted that a shift to state-wide taxation would result in greater educational resources at a lower tax cost for lower income families and fewer resources at a higher tax cost for wealthier families. However, this analysis overlooked the role of non-residential property values in the tax base. This paper presents simulation results for California school districts of three alternatives: state-wide property taxation, district power equalizing property taxation, and state-wide income taxation for education. The results show that any alternative for taxation has the result of most families being better off. Property tax proposals shift the costs of education to industrial and commercial land uses, and the income tax alternative shifts the costs among families. (Author).
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19l Districts Aid Expenditures Decline ALAMEDA analysis Assessed Value/ADA average family income basic solution California Decline Expenditures Increase decline in expenditures Decline Taxes Increase district power equalization Districts with declines districts with increased districts with reduced ditures expenditure districts expenditures and taxes Expenditures Decline Expenditures Expenditures Increase Taxes expenditures per student FRESNO high school districts high tax solution higher taxes highest expenditure solution income in districts income tax alternative income taxation increase in expenditures increase in taxes Increase Taxes Decline level of expenditures lower expenditures non-residential property Number of Children Number of Districts property tax alternative property tax base property tax solution Rand Corporation reduced expenditures relationship between school SANTA CLARA COUNTIES school district wealth school finance Serrano state-wide property tax tax collections tax rate taxation for school taxes and expenditures Taxes Decline Taxes Taxes Increase Taxes taxpayers total population tricts unit grant value per student Worse off Better