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- W276963313 abstract "Ways of measuring the fiscal capacity of school systems are examined in this paper, which presents a representative tax system model. Fiscal capacity is influenced by factors other than tax base size; the ideal model should address adjustments for variations in cost across communities and school systems. The first section examines the definitions of fiscal capacity, and section 2 discusses revenue sources for education that are used in measuring tax capacity. Approaches to measuring fiscal capacity are described next, which are based on a legal tax base, exported-adjusted income, or a representative tax system. A regression-weighted representative tax system (RTS) is then applied to Tennessee counties, examining local variables that influence fiscal capacity: per pupil own-source revenue, equalized property assessment, taxable sales, and capita income; average daily attendance-to-population ratio; and residential and farm property ratio. Problems in estimating fiscal capacity in tne Tennessee school systems--shared tax bases and double-counting of tax bases--are discussed next. A correlation analysis of tax variables is presented in the final section. Four tables and an application of the RTS model to other states are included. (9 references) (LMI) *********************************************************************** Reproductions supplied by EDRS are the best that can be made from the original document. *********************************************************************** The Tennessee Advisory Commission on Intergovernmental Relations Suite 508 226 Capitol Blvd. Building Nashville, TN 37219 Phone: (615) 741-3012 Measuring Fiscal Capacity of School Systems" @default.
- W276963313 created "2016-06-24" @default.
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- W276963313 date "1991-03-01" @default.
- W276963313 modified "2023-09-27" @default.
- W276963313 title "Measuring Fiscal Capacity of School Systems." @default.
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