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CRS85577EPWpage25
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CRS85577EPWpage37
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CRS85577EPWpage26
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CRS85577EPWpage03
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For Education As A Percent Of Total Human Resources Functions Outlays Fiscal Year 1965 - Fiscal 1990000000000000000000IOIOOOOCOOOQOOOIQQVOIOOIllidwl TABLE 6: Outlays For Education As A Percent Of Total Education Cluster Outlays Fiscal Year 1965 - Fiscal Year 1990... 27 sq TABLE : ‘Education Percentage Change In Budget Outlays Fiscal 1-990000CCOOOIOOOOOOOIIOOO000.0 TABLE 8: Education Percentage Change
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CRS85577EPWpage20
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CRS-14s . There were three principal areas of increased spending in the edu- cation cluster during the mid- to late-1970's: S --the enactment of basic education opportunity grants in 1972 (subsequently renamed Pell Grants) provided Federal grant assistance to college students from low-income families; --the Education of the Handicapped Act of 1975 substantially expanded the Federal funding
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CRS87233Epage20
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CRS-16 Congress has dealt with the issue by constructing a two-part test for identifying private use of State and local bond proceeds. Interest on bonds which satisfy both a private trade or business use test (hereafter referred to as the "use" test) agg_a security interest test (hereafter referred to as the "security" test) is not tax exempt. Prior to 1987, the private use
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CRS87233Epage10
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% ‘ 0.00% 0 Utah 1 19.02 16.62 3.152 172 Vermont -ll.0Z 14.9% -1.642 66 Virginia 9.02 25.02 2.252 123 0002 4 0 West Virginia 11.02 14.21 1.562 85 Wisconsin 4.02 27.52 1.102 60 Wyoming 0.01 0.02 0.002 0 a Estimates are not yet available for Arizona, Idaho, New Mexico, and South Carolina Sources: Column 1--Advisory Commission on Intergovernmental Relations. Preliminary Estimates of the Effect
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CRS87233Epage22
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-activity tax-exempt bonds is presented in table 5. The first column contains the volume cap applied in 1984 by the Deficit Reduction Act, $150 per capita or $200 million, whichever is greater. The 1986 volume cap (based on 1985 population estimates) is in column 2, $75 per capita or a $250 million floor, whichever is greater. The 1988 cap is in column 3, $50 per capita or a $150 million floor, whichever
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CRS87233Epage13
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the price of the sales tax and other deductible -State and local taxes for the average itemizer before and after they tax reform. The price of a dollar of sales tax increases from 0.884- before tax. reform to 1.00 after tax reform due to its move to nondeductibility status... This. represents; an~~ increase in price: of”- l3.l2 percent- The price of other deductibletaxes. increases from 0.884 before tax
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CRS87233Epage14
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CRS-10 The important measure for assessing the likely effect on tax structure is presented in the last column of the table. This presents the ratio of the sales tax price to the price of other deductible taxes before and after tax reform. This relative sales tax price increases by 8.6 percent, almost four points lower than the percentage increase in the sales tax considered alone. Thus, in spite
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CRS87233Epage03
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of State Taxes to be Increased - . . . . . . . . . 7O TABLE 3; The Effect of the Tax Reform Act of 1986 on the After-Federal-Tax Price of the Sales Tax Relative to Other DeduCtib1e“TaXeS~ 0 9£.'. Ovt 0 0 0 t.o 0 0 0-0»: 0 0-0.0 r 0 0 0 11. TABLE 4. Differential between Each State3s Top Effective Marginal Income Tax Rate and the Average Top Effective Income Tax Rate for All Statestf Before and After
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CRS87233Epage26
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CRS-22 citizen preferences concerning public sector size, the linkage- induced change in spending is expected to be small in almost all States. a Third, the incentives created for tax structure adjustment are Snot that great. Even though deductibility of the sales tax has been eliminated, the reductions in Federal statutory tax rates and in the number of itemizers causes the after-Federal-tax cost of other deductible taxes to increase as well. This moderates the increase in the cost of the sales tax relative to alternative tax sources. when combined with some evidence suggesting sales tax use is not particularly sensitive to its cost, this suggests minimal adjustment in State and local tax structures. In addition, those States that return most of the linkage~induced increase in income tax revenues to citizens may adjust their income tax structure rather than alter the relative contributions of tax sources by reducing other types of taxes. Fourth, the importance of interstate tax differentials as locational incentives has been increased by tax reform. For some States the increase in tax rate differentials is fairly large. The actual effect on locational choices depends on a variety of factors. Some incentive is provided for States to adjust their tax structures to return to the previous level of tax rate differentials. - Finally, the greatest potential effect on the State and local sector is its use of tax-exempt bonds to finance capital construction. Most States will be forced either to substantially reduce the volume of bonds they issue or to change the degree of financial responsibility they bear for these bonds. M
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CRS87233Epage15
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CRS-11 TABLE 3. The Effect of the Tax Reform Act of 1986 on the V After-Federal-Tax Price of the Sales Tax Relative to Other Deductible Taxes After—Federal-Tax Price Ratio of sales to. Deductible ' deductible taxes taxes Sales tax" (col. 2/col. 1) Before Tax Reform A 0.884 0.334 1.000 After Tax Reform 0.921 1.00 1.030 Percentage change ‘ (row 2 - row 1)/row 1 4.192 13.122 8.6% Source
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CRS83522Spage16
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, a continuing dilemma in higher education may be how to resolve the conflict between the pressures resulting from (1) State and Federal controls, (2) external review to assure maintenance of quality and institutional standards, and (3) the desire to maintain institutional autonomy. STUDENT AID The extension of college opportunities to virtually all interested youth in the U.S. can be traced through two
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“\_/ CRS-19 higher education are the States, local governments, the Federal Government, and private sources. gg/ In providing higher education institutional support, the States (and local- ities for community colleges) have concentrated heavily on support of public in- stitutions. Direct Federal support for institutions has been limited to specific purposes or types of institutions, but the funds
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CRS83522Spage06
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for the appropriate responses at the institutional, State, and Federal levels. During the 1960s, the college-age cohort grew by 53 percent (from 16.1 mil- lion in 1960 to 24.7 million in 1970). This growth slowed to a 19 percent in- crease during the 1970s (to 29.5 million in 1980). However, this trend is expected to reverse in the 1980s with this cohort shrinking by 15 percent (to 25.1 million in 1990-or
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under the American Council on Education's program for evaluation of college level offerings by cor- vporations. Some of these programs have expanded to the point that firms have received approval for offering baccalaureate and advanced degrees. §§/ géf Rich, Spencer. Off-Campus: Schools for Dollars. The Washington. Post, November 11, 1980. pp. A-1, A-8; and Brazziel, p. S. 2]] Davies, Goeffrey
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CRS83522Spage18
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CRS-14 TABLE 1. Total Budgets for Resident Students Living in Institutional Housing Academic Year Type and Control of Institution Public Private Public Private 2-year 2-year 4-year 4-year ].972"73ooooooooooooooooooooo0 1977480000000000000000000000 198218300OOOOOOOOOIOOOOOOOOOO l I _g/ Data not available. Source: College Entrance Examination Board publications for various years. Note: Total
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