Paying for college: Strategies to afford higher education ...
PAYING FOR PUBLIC EDUCATION Chapter 7 in Guthrie
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Transcript of PAYING FOR PUBLIC EDUCATION Chapter 7 in Guthrie
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PAYING FOR PUBLIC EDUCATIONChapter 7 in Guthrie
DR. LEN ELOVITZ
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TLWDTAT;
DESCRIBE THE CHARACTERISTICS OF TAXES AND DISCUSS THEIR USE TO FUND PUBLIC EDUCATION
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WHERE DO SCHOOL DISTRICTS GET THE MONEY THEY NEED TO OPERATE? FEDERAL AID
WHERE DO THEY GET THE MONEY? STATE AID
WHERE DO THEY GET THE MONEY? GRANTS
FROM WHOM? PROPERTY TAXES OTHER?
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HOW DO YOU DETERMINE THE AMOUNT TO BE RAISED BY DISTRICT TAXES? A = B – OI
AMOUNT TO BE RAISE = BUDGET – OTHER INCOME
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POWER TO TAX FIRST PUBLIC SCHOOL LAW
MASSACHUSETTS BAY COLONY YE OLDE DELUDER SATAN ACT (1647)
US CONSTITUTION Section 8 of Article 1 “The Congress shall have the power to collect and lay
taxes… provide for the common defense and general welfare of the United States.”
US Supreme Court Shaffer v. Carter States have taxing power “… in order to defray
government expenses.” Local Government is given power to tax by the state
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Foundation of Government Taxation
Ability to Pay Use of Services
Primary tax bases Wealth Income Consumption Privilege
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WHAT IS TAXED? WEALTH – REAL PROPERTY, PERSONAL PROPERTY, ESTATE
INCOME – A PORTION OF THE MONEY EARNED BY AN INDIVIDUAL OR BUSINESS OVER APERIOD OF TIMR
CONSUMPTION - APPLIES TO COMMODITIES PURCHASED
A. SALES TAX – GENERAL (exemptions i.e. Food) B. IF IT APPLIES TO A CLASS OF ITEMS, IT IS AN
EXCISE TAX - GASOLINE , CIGARETTESC. GAMBLING
PRIVILEGE – PERMIT INDIVIDUALS OR BUSINESSES TO
ENGAGE IN CERTAIN ACTIVITIES OR USE PUBLIC FACILITIES - LICENSES, FEES, REGISTRATIONS
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Criteria for Evaluating Taxes
YIELD EQUITY NEUTRALITY ELASTICITY ADMINISTRATIVE BURDEN
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YIELD 1. EQUALS BASE TIMES RATE - Y=B X R YIELD = BASE TIMES RATE $10,000 = $100,000 X 10% 2. VOLUME A. IF SMALL, HIGH RATE NEEDED TO YIELD MORE $ B. IF LARGE, HIGH RATE YIELDS MANY $ C. COMPARE - EXCISE TAX ON CIGARETTES
WITH BROAD BASED INCOME TAX
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EQUITY FAIRNESS
ALL SHOULDCONTRIBUTE TO SOCIETY AND BE TREATED IN A UNIFORM WAY
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EQUITY - BENEFIT RECEIVED PRINCIPLE TAXES BASED ONUSAGE A. POLICE COST? B. EDUCATION?
GASOLINE TAXES FOR HIGHWAY REPAIRS – TOLLS?
TOBACCO TAX FOR CANCER RESEARCH
SHOULD ALL TAXES BE THIS WAY?
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ABILITY TO PAY PRINCIPLE
1. TAXPAYERS PAY IN ACCORDANCE WITH THEIR ECONOMIC CAPACITY TO SUPPORT SERVICES
2. INCOME HAS BECOME THE BEST MEASURE
OF ABILITY
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EQUAL-SACRIFICE PRINCIPLE
1. PEOPLE WITH HIGHER INCOME ARE EXPECTED TO NOT ONLY PAY MORE BUT A HIGHER PROPORTION OF THEIR INCOME IN TAXES
2. THE REDUCTION OF INCOME BY A GIVEN
TAX CREATES A GREATER BURDEN ON PEOPLE WITH LESS MONEY
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HORIZONTAL – EQUITY PRINCIPLE TREAT EQUALS EQUALLY
A. SAME AMOUNT OF INCOME PAYS THE SAME - IS THIS WHAT HAPPENS?
B. SAME AMOUNT OF PROPERTY PAYS THE SAME -
IS THIS WHAT HAPPENS?
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VERTICAL – EQUITY PRINCIPLE DIFFERING AMOUNTS OF TAXES FROM
INDIVIDUALS WHO HAVE DIFFERING ABILITIES TO PAY
TAXPAYERS WITH HIGHER INCOMES PAY MORE TAXES
MORE IN TAXES AND A HIGHER PROPORTION OF INCOME
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NEUTRALITY 1. DOES NOT ALTER AN INDIVIDUAL’S OR BUSINESS’S BEHAVIOR IN
RESPONSE TO THE TAX
2. AN EXCISE TAX THAT RAISES THE COST OF PRODUCTS MAY CAUSE A SHIFT IN CONSUMER PREFERENCE. A. NY SALES TAX B. SIN TAXES C. BUSINESS LOCATIONS D. TARIFFS ON IMPORTS 3. ABANDONED PROPERTY IF TAXES GET TOO HIGH
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ELASTICITY STABILITY OR FLEXABILITY OF A TAX’S YIELD IN RELATION
TO MOVEMENTS IN THE ECONOMY
1. ELASTIC - A TAX WHOSE YIELD INCREASES AT A FASTER RATE THAN ECONOMIC GROWTH - SAY THERE IS AN EXCISE TAX ON CARS – ECONOMY GROWTH LEADS TO AN INCREASE IN PURCHASING MORE AND MORE EXPENSIVE CARS THEREBY INCREASING THE YIELD
2. INELASTIC - - A TAX WHOSE YIELD INCREASES AT A
SLOWER RATE THAN ECONOMIC GROWTH - SAY THERE IS AN EXCISE TAX ON SOAP – ECONOMY GROWTH DOES NOT LEAD TO AN INCREASE IN PURCHASING OF SOAP AND THERE IS NO INCREASE IN THE YIELD
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ADMINISTRATIVE BURDEN THE COST OF TAX ADMINISTRATION AND
COMPLIANCE
1. HOW MUCH DOES ADMINISTRATION EAT INTO
YIELD? TOLLS 2. HOW MUCH DOES IT COST TO COMPLY –
ACCOUNTANTS.
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IMPACT V INCIDENCE
1. IMPACT – THE ACTUAL TAXPAYER – INDIVIDUAL OR BUSINESS
2. INCIDENCE - THOSE INDIVIDUALS WHO ULTIMATELY
BARE THE BRUNT 3. EXAMPLE - TAX ON MANUFACTURE OF CIGARS
A. SHIFT FORWARD TO PURCHASER AS HIGHER PRICE
B. SHIFT SIDEWAYS IN THE FORM OF LOWER WAGES TO EMPLOYEES, ETC
C. SHIFT BACKWARDS AS LOWER DIVIDENDS TO STOCKHOLDERS.
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PROGRESSIVE V REGRESSIVE A. TAXES ARE MOSTLY PAID OUT OF INCOME B. SHOULD TAXES BE CONSISTENT WITH THE ABILITY TO PAY IN
ORDER TO PROVIDE FOR EQUITY? C. PROPORTIONAL TAX (Flat Tax) 1. INCOME = $10,000 TAX = $100 2. INCOME = $20,000 TAX = $200 3. TAX IS 1% 4. DOES THIS MEET THE ABILITY TO PAY STANDARD? 5. IS IT EQUITABLE?
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REGRESSIVE - THE PROPORTION OF TAXES PAID TO THE GOVERNMENT DECREASES AS INCOME RISES
1. INCOME = $10,000 TAX = $100 1% 2. INCOME = $20,000 TAX = $150 0.75% 3. $20,OOO PAYS MORE BUT LOWER PERCENTAGE –
PROPORTION DECREASES AS INCOME RISES 4. FAMILY OF FOUR SPENDS $5,000 A YEAR ON FOOD WHICH IS
TAXED AT 5% = $250 – IF INCOME IS $25,000 THEN PERCENT OF TAX ON FOOD IS 250/25,000= 1% , IF INCOME IS $50,000 THEN PERCENT OF TAX ON FOOD IS 250/50,000= 0.5%
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PROGRESSIVE – THE PROPORTION OF TAXES PAID TO THE GOVERNMENT INCREASES AS INCOME RISES
1. INCOME = $10,000 TAX = $100 1% 2. INCOME = $20,000 TAX = $400 2% 3. HIGHER INCOME PAYS A HIGHER PROPORTION 4. . FAMILY OF FOUR IS TAXED AT RATE OF 2% ON A HOUSE
ASSESSED AT $100,000 FOR AN AMOUNT OF $2,000 WHICH IS 2,000/25,000= 8%
FAMILY OF FOUR IS TAXED AT RATE OF 4% ON A HOUSE
ASSESSED AT $100,000 FOR AN AMOUNT OF $4,000 WHICH IS 4,000/50,000= 8%
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WHICH IS THE MOST EQUAL? – MINIMUM STANDARD OF LIVING TEST
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SIMULATIONS 4.1 & 4.2 A. WHAT WAS THE BIGGEST SOURCE OF REVENUE TO THE
STATES IN 2000, WHAT WAS SECOND, ETC. B. WHAT CHANGES WERE APPARENT FROM 1970 TO 2000? C. WHAT WAS THE BIGGEST SOURCE OF REVENUE TO CA IN 2000, WHAT WAS SECOND, ETC. D. . WHAT WAS THE BIGGEST SOURCE OF REVENUE TO NJ IN 2000, WHAT WAS SECOND, ETC E. HOW DOES NJ COMPARE WITH FL & CA
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SOURCES OF REVENUE – PROPERTY TAX A. FED. – NONE
B. STATES NEGLIGIBLE
C. PRIMARY FOR SCHOOL DISTRICTS
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INCOME TAX
A. FED. PRIMARY
B. STATES – GROWING C. LOCAL – VERY LITTLE AND GOING DOWN
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CONSUMPTION TAXES
A. FED SMALL AND FALLING B. STATES- IMPORTANT BUT FALLING C. LOCAL – SMALL BUT GROWING
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PROPERTY TAX A. ALL STATES BUT HAWAII – EDUCATION
B. TYPES OF PROPERTY
1. REAL – LAND & IMPROVEMENTS
2. PERSONAL – TANGIBLE ITEMS
3. INTANGIBLE – BANK DEPOSITS, STOCKS, BONDS, LOANS, ETC.
C. PROVIDES THE BULK OF LOCAL FUNDS
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D. MOST VISIBLE AND LEAST POPULAR 1. TAXPAYERS SHOULD BE ABLE TO SEE
DIRECT BENEFITS - SCHOOLS, POLICE FIRE 2. TAXPAYERS SHOULD BE WILLING TO PAY
MORE FOR BETTER SERVICES 3. SOMETIMES TAX PAYERS DON’T LIVE IN
COMMUNITY – DON’T GET BENEFITS
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ASSESSMENT A. PROPERTY IS IDENTIFIED AND LABELED
B. OWNER IS IDENTIFIED C. VALUE IS ASSIGNED1. FAIR MARKET VALUE – USUAL FOR
RESIDENCES AND EMPTY LAND 2. BUSINESSES – INCOME EARNING POTENTIAL OR
REPLACEMENT COST IS USUAL 3. DIFFICULTY – SUBJECTIVITY – TAX APPEALS 4. PROPERTY – HIGHEST AND BEST USE
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FRACTIONAL ASSESSMENT 1. PUBLIC ACCEPTANCE
A. PSYCHOLOGICAL – PEOPLE THINK THEY ARE GETTING A DEAL
B. BUSINESSES MAY GET A LOWER ASSESSMENT
TO ATTRACT OR KEEP THEM IN A MUNICIPALITY 2. VALUE INCREASES – ASSESSMENT DOES
NOT CHANGE
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ASSESSMENT CYCLE 1. EVERY TEN TEARS
2. ASSESSOR MUST REEVALUATE EACH PARCEL 3. MARKET VALUE X PERCENT OF VALUATION = ASSESSMENT 4. $100,000 HOUSE X .85 = $85,000 5. 120,000 HOUSE X .75 = $90,000
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EQUALIZATION NECESSITY – COMPARISON PURPOSES A. AVERAGE EQUALIZE ASSESSED VALUATION B. EQUALIZED TAX RATE 2. ASSESSED VALUATION/ EQUALIZATION RATIO =
EQUALIZED VALUE 3. Av/Er = Ev 4. $85,000/ .85 = $100,000
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EXEMPTION
LOCAL TAX BASES ARE REDUCED BY EXEMPTIONS SCHOOLS RELIGIOUS GOVERNMENT , ETC. –
FOR COMMUNITY BENEFITS
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TAX BREAKS A. SENIOR CITIZENS B. VETERANS C. DISABLED D. POOR E. HOMESTEAD REBATES F. CIRCUIT BREAKERS ACT AS A CREDIT
AGAINST STATE INCOME TAXES
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CALCULATING THE TAX RATE
THE BUDGET OF A GOVERNMENTAL UNIT LESS ITS INCOME FROM OTHER SOURCES EQUALS THE AMOUNT TO BE RAISED BY TAXES. -
Taxes = Budget – Other income T = B-Oi B. THIS AMOUNT DIVIDED BY THE ASSESSED
VALUATION GIVES YOU THE TAX RATE – Tax Rate = Budget – Other Income/ Assessed
Valuation Tr = (B-Oi)/Av
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EXAMPLE 1. SCHOOL DISTRICT HAS A BUDGET OF
$10,000,000, OTHER INCOME IS $5,000,000, ASSESSED VALUATION IS $250,000,000 WHAT IS THE TAX RATE
2. Tr = (10,000,000 – 5,000,000)/250,000,000 Tr = 5,000,00 / 250,000,000 Tr = 0.020 3. 0.020 X 100 = $2 per 100
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CALCULATING TAXES OWED A. TAX RATE TIMES ASSESSED VALUATION B. To = Tr x Av C. EXAMPLE 1. HOUSE ASSESSED AT $100,000 2. TAX RATE IS $2.00 PER 100 3. To = Tr x Av To = .02 X 100,000 To = $2,000
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YIELD A. HIGH
B. DEPENDENCE SHOULD BE DECREASING AS STATES ASSUME MORE OF A BURDEN
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ELASTICITY INELASTIC A. ASSESSED VALUES DO NOT INCREASE AS
RAPIDLY AS INCOME B. PROPERTY TAXES ARE NOT LINKED TO
INCOME
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EQUITY
A. VIOLATES HORIZONTAL EQUITY - INDIVIDUALS WITH THE SAME INCOME DO NOT NECESSARILY PAY THE SAME TAX
B. REGRESSIVE – HIGHER PORTION OF INCOME IS
SPENT BY LOW INCOME FAMILIES ON HOUSING COSTS RENTERS A. IMPACT ON OWNER B. INCIDENCE ON RENTERS
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NEUTRALITY NOT NEUTRAL A. DISCOURAGE MAXIMIZATION OF
POTENTIAL PROPERTY USE – CONTRIBUTES TO THE DETERIORATION OF URBAN AREAS
B. INFLUENCE HOUSING DECISIONS C. CAUSE DISPARITIES IN EDUCATIONAL
OFFERINGS
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COMPLIANCE
ADMINISTRATION & COMPLIANCE – LOW
SHOULD PROPERTY TAXES BE ELIMINATED?