Premium
Alternative Methods of School Finance: An Empirical Analysis of Cities in San Diego County
Author(s) -
Popp Dean,
Vogt Walter
Publication year - 1979
Publication title -
american journal of economics and sociology
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.199
H-Index - 38
eISSN - 1536-7150
pISSN - 0002-9246
DOI - 10.1111/j.1536-7150.1979.tb02838.x
Subject(s) - property tax , beneficiary , property (philosophy) , economics , public economics , property value , service (business) , residential property , business , tax reform , finance , economy , economic geography , real estate , philosophy , epistemology
A bstract . Two alternatives to the local school property tax are explored using a simulation model: a power equalizing property tax and a state‐wide property tax. The effects on residents’ tax burdens and service levels are estimated and compared for residents of 13 cities in San Diego County. Under each of the available options shifts in tax burdens would occur. One high income city is a major beneficiary. Three others which would be required to contribute more to education are otherwise dissimilar; one is already taxing itself heavily. When tax effort is considered, cities intended to be prime beneficiaries do benefit but not greatly. The principal gainer is a city with high income and high property values. This analysis does not indicate that these alternative programs are more equitable than the present property tax.