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INTERGOVERNMENTAL FISCAL RELATIONS

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Correspondence Tax Systems Grants State and School Aid Mandates. INTERGOVERNMENTAL FISCAL RELATIONS. Basic Principle of Fiscal Federalism. Geographic Matching -- decision unit coincides with beneficiaries from service provision (who also bear the burden of service provision). Tax Systems.

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  1. Correspondence Tax Systems Grants State and School Aid Mandates INTERGOVERNMENTAL FISCAL RELATIONS

  2. Basic Principle of Fiscal Federalism • Geographic Matching -- decision unit coincides with beneficiaries from service provision (who also bear the burden of service provision)

  3. Tax Systems • Federal = Income & Payroll Taxes • State = Sales Taxes • Local = Property Taxes & User Fees Correspondence principle

  4. Objectives of this bloc of instruction • Understand justifications for intergovernmental aid • Recognize types of intergovernmental aid • Appreciate some of the drawbacks associated with intergovernmental aid

  5. Justifications

  6. Violations of correspondence principle • Economies of Scale and Scope? • Local knowledge (better or worse) • Fiscal Disparity (ability to pay) • Overlapping jurisdictions • Tax limits (statutory and competitive)

  7. Types of grants

  8. Grants • Revenue Sharing • Block Grants • Categorical Grants • Formula (need contingent -- directly addressed to fiscal disparities) • Project (deserving -- need plus political considerations)

  9. State School Aid • Flat Grants, General, and Categorical • Foundation Grants SC = F(ADA) - c(PTB) ≥ 0 LC = r(PTB) TC = F(ADA) + (r-c)(PTB), or SC + LC Where: SC = State Aid > 0, LC = Local Contribution F = Foundation Amount Per Pupil ADA = Pupils in Average Daily Attendance c = Computational Tax Rate, r = Actual Tax Rate PTB = Property Tax Base

  10. State School Aid • Flat Grants, General, and Categorical • Foundation Grants SC = $1000(100) - 1.5%($5M), $25K = $100K - $75K LC = $150K = 3%($5M) TC = $175K = $100K + $75K, or $25K+$150K Where: SC =, LC = Local Contribution F = $1000 ADA = 100 c = 1.5%, r = 1% PTB = $5M

  11. State School Aid • Flat Grants, General, and Categorical • Foundation Grants SC = $1000(100) - 1.5%($5M), $25K = $100K - $75K LC = $50K = 1%($5M) TC = $75K = $100K - $25K, or $25K+$50K Where: SC =, LC = Local Contribution F = $1000 ADA = 100 c = 1.5%, r = 1% PTB = $5M

  12. State School Aid • Guaranteed Tax Base Grants (Percentage or Power Equalizing) SC = r(STB*ADA) - r(PTB) LC = r(PTB) TC = r(STB) STB = ADA(stb) Where: SC = State Aid > 0, LC = Local Contribution R = Locally set property tx rate stb = Standard Tax Base Per Per Pupil ADA = Pupils in Average Daily Attendance PTB = District Property Tax Base STB = Statewide Property Tax Base

  13. State School Aid • Guaranteed Tax Base Grants (Percentage or Power Equalizing) SC = 1%($100K*100) - 1%($5M) ≥ 0, $50K = $100K - $50K LC = $50K TC = $100K = 1%($100K*100), or $50K + $50K Where: r = 3% stb = $100K ADA = 100 PTB = $5M

  14. State School Aid • Guaranteed Tax Base Grants (Percentage or Power Equalizing) SC = 3%($100K*100) - 3%($5M) ≥ 0, $150K = $300K - $150K LC = $150K TC = $300K = 3%(100K*100), or $150K + $150K Where: r = 3% stb = $100K ADA = 100 PTB = $5M

  15. State School Aid • Guaranteed Tax Base Grants (Percentage or Power Equalizing) SC = 3%($100K*100) - 3%($15M) ≥ 0, -$150K = $300K - $450K LC = $450K TC = $300K = 3%(100K*100), or -$150K + $550K Where: r = 3% stb = $100K ADA = 100 PTB = $15M

  16. State School Aid • Guaranteed Per-pupil Revenue Grants (Support Per Student Equalizing) SC = Ai(ADA) - t(PTB), LC = t(PTB) TC = Ai(sumADAi) - (t-r)(PTB) Where: SC = State Aid > 0, LC = Local Contribution Ai = Grant amount for student type I t = maximum allowable district tax rate ADA = Pupils in Average Daily Attendance PTB = Local Property Tax Base

  17. State School Aid • Guaranteed Per-pupil Revenue Grants (Support Per Student Equalizing) SC = $1500(100) - 1.5%($5m), $150K - $75K = $75K LC = $75K TC = $150K, or $75K + $75K Where: Ai = $1500 t = 1.5% ADA = 100 PTB = $5m

  18. State School Aid • Guaranteed Per-pupil Revenue Grants (Support Per Student Equalizing) SC = $1500(100) - 1.5%($15m), $150K - $225K = -$75K LC = $225K TC = $150K, or -$75K + $225K Where: Ai = $1500 t = 1.5% ADA = 100 PTB = $15m

  19. He who pays the piper calls the tune Drawbacks

  20. Mandates • Internalizing Externalities • Nationwide/Statewide uniformity in service delivery • Tax shifting Un-funded Mandates Reform Act of 1995