Considers how state aid might be adjusted to compensate for cost differentials in providing equal educational resources in different localities.

This research estimates the distributional effects of replacing existing federal income taxes with a flat tax as proposed by Representative Richard Armey and Senator Richard Shelby. Different assumptions about tax incidence and how the flat tax would be implemented yield somewhat different...

Despite their well–understood shortcomings, gross–receipts–based taxes (GRTs) have been recently enacted or considered in a number of states, reflecting a perceived need for an alternative approach to business taxation. To determine how well a GRT meets this need, this paper addresses...