Michigan and Ohio K–12 Educational Financing Systems: Equality and Efficiency

2014 ◽  
Vol 9 (4) ◽  
pp. 417-445 ◽  
Author(s):  
Michael Conlin ◽  
Paul N. Thompson
Keyword(s):  
School Funding ◽  
State Level ◽  
Capital Expenditures ◽  
Tax Revenue ◽  
Local Revenue ◽  
Revenue Sources ◽  
Expenditures Per Pupil ◽  
Average Revenue ◽  
Operating Expenditures ◽  
K 12

We consider issues of equality and efficiency in two different school funding systems—a state-level system in Michigan and a foundation system in Ohio. Unlike Ohio, the Michigan system restricts districts from generating property or income tax revenue to fund operating expenditures. In both states, districts fund capital expenditures with local tax revenue. Our results indicate that although average revenue and expenditures per pupil in Michigan and Ohio are almost identical, the distributions of the various revenue sources are quite different. Ohio’s funding system has greater equality in terms of total revenue, largely due to Ohio redistributing state funds to the least wealthy districts while Michigan does not. We find relatively wealthy Michigan districts spend more on capital expenditures, whereas relatively wealthy Ohio districts spend more on labor and materials. This suggests that constraints on raising local revenue to fund operating expenditures in Michigan could create efficiency issues.

scholarly journals Fiscal Resilience Building

2020 ◽  
Vol 20 (94) ◽  
Author(s):  
Rasmané Ouedraogo ◽  
Rene Tapsoba ◽  
Moussé Sow ◽  
Ali Compaoré
Keyword(s):  
National Level ◽  
State Level ◽  
Theil Index ◽  
Tax Revenue ◽  
Revenue Diversification ◽  
Economic Diversification ◽  
Revenue Sources ◽  
The Us ◽  
Cross Country ◽  
Revenue Volatility

Does the reliance on diversified tax structure enhance resilience to fiscal risks? This paper gives an answer to this question by proposing a new cross-country tax revenue diversification index (RDI). The RDI builds on the Theil index, and unlike the few existing tax diversification indices, which are constructed only at the state level for the US, is computed at the national level, covering a broad panel of 127 countries over the period 2000-15. We find suggestive evidence that tax revenue diversification reduces tax revenue volatility, thus bringing to the data long-held views about the prominence of tax revenue diversification for fiscal resilience strengthening. While exploring the drivers of the RDI, we find that tax revenue diversification is not just a reflection of economic diversification, but also an outcome of macroeconomic, political and institutional factors. Interestingly, a non-monotone relationship is also at play between the RDI and economic development, with countries’ portfolio of tax sources getting more diversified as their economy develops, until a tipping point, where richer countries start finding it harder to diversify further their tax revenue sources.

scholarly journals ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA SORONG

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Martha Marice Koibur ◽  
Sifrid Pangemanan ◽  
Harijanto Sabijono
Keyword(s):  
Economic Resources ◽  
Tax Revenue ◽  
Regional Autonomy ◽  
Analysis Techniques ◽  
Local Revenue ◽  
Local Taxes ◽  
Revenue Sources ◽  
Survey Results ◽  
Effectiveness And Efficiency ◽  
Reception Area

Granting regional autonomy is intended to improve the effectiveness and efficiency of government administration in order to manage and take care of its own country, especially in development finance. Local Revenue (PAD) are all local revenues derived from economic resources native to the area, and one of the sources of revenue that have the largest contribution coming from the Regional Tax and Retribution. Local Taxes and Levies is one form of public participation in the implementation of otonomi area . local Taxes and levies a local revenue sources that are essential to finance the implementation of government and regional development. the aim of this study was to determine Contributions of local Taxes to PAD in Sorong. this research uses primer method. data analysis techniques used through the analysis of the percentage contribution. Based on the survey results revealed that in 2011 to 2014 local taxes was a contributing factor to the PAD. in the reception area is the largest tax contribution occurred in 2012 by 49%, while the lowest tax revenue occurred in 2010, namely 18%. And the contribution of each type of local tax receipts largest occurred in 2012 which amounted to 20,07% BPHTB tax and revenue realization is kind of the lowest tax registration tax perus.perdangan is 0,25% Keywords: Local Taxes and Local Revenue

scholarly journals ANALISIS PERBANDINGAN JUMLAH ALAT BERAT DENGAN PENERIMAAN PEMUNGUTAN PAJAK DARI TAHUN KE TAHUN DAN KONTRIBUSINYA DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH SULAWESI UTARA

2020 ◽  
Vol 15 (2) ◽  
pp. 235
Author(s):  
Hana Glorya Karels ◽  
Herman Karamoy ◽  
Meily Y. B. Kalalo
Keyword(s):  
Qualitative Research ◽  
Local Governments ◽  
Motor Vehicle ◽  
Tax Revenue ◽  
Heavy Vehicle ◽  
Local Revenue ◽  
State Revenue ◽  
North Sulawesi ◽  
Revenue Sources ◽  
Heavy Equipment

Local governments always need local revenue sources that can support regional expenditure financing from various alternative revenue sources that may be collected by the region. Tax as the biggest source of state revenue has a tendency to increase from year to year. One of them is the motor vehicle tax, especially the heavy vehicle motor vehicle tax. The purpose of this study is to analyze the magnitude of the comparison of the number of heavy equipment from year to year with existing tax revenue, analyze its contribution in increasing local revenue and the obstacles faced in heavy equipment tax collection in North Sulawesi using descriptive qualitative research methods. Research results show that the number of heavy equipment that exists with the amount that pays heavy equipment tax has an unbalanced comparison from year to year. With an average number of revenues or tax realization of heavy equipment in the last 3 (three) years amounting to Rp. 198,250,854. The average heavy equipment tax contribution from 2016 to 2018 is only 0.18%, which shows very poor criteria. The existence of a lawsuit from the association of owners and users of heavy equipment that is still in the process of being one of the obstacles of collecting heavy equipment tax itself.

scholarly journals Support Vector Machine Predictive Analysis Implementation: Case Study of Tax Revenue in Government of South Lampung

2020 ◽  
Vol 3 ◽  
pp. 323-327
Author(s):  
Arina Ashfa Fikriya ◽  
Sanny Hikmawati
Keyword(s):  
Support Vector Machine ◽  
Business Intelligence ◽  
Predictive Analysis ◽  
Support Vector ◽  
Tax Revenue ◽  
Local Revenue ◽  
Revenue Sources ◽  
Tax Reduction ◽  
The Government

Tax is potential revenue that is used by the government as a source of funding to run the government. One of the conditions needed to implement decentralization is the availability of sources of local revenue. Some local revenue sources are hotel and restaurant taxes. Issues raised in this research are that the number of hotel and restaurant visitors changes every year, resulting in fluctuations in the amount of tax. On the other hand, the Government of South Lampung had difficulty in predicting the target of hotel and restaurant tax revenue when arranging a revenue budget. This is due to the absence of formula to calculate the potential tax revenue accurately, resulting in a lack of strategic management for local revenue improvement. Now, Business Intelligence is becoming a trend. Many sectors use Business Intelligence to analyze and prepare new strategies and improve performance. Thus, it is necessary to use Business Intelligence to predict the potential of hotel and restaurant tax revenue so that the Government of South Lampung can develop appropriate strategies to improve local tax revenue and minimize tax reduction. The method used is a predictive analysis using the Support Vector Machine (SVM).  The result of this study is expected to be taken into consideration for South Lampung Local Government Revenue Service, in particular for the determination of the target of the hotel and restaurant tax sector in the coming year.

Tennessee Education Savings Account: Tipping the Scales From Equity to Choice

2020 ◽  
Vol 2 ◽  
pp. 98-110
Author(s):  
Erin Curtin
Keyword(s):  
School District ◽  
School Choice ◽  
State Level ◽  
Poverty Line ◽  
Comprehensive Education ◽  
Policy Window ◽  
Federal Poverty Line ◽  
Scholarship Program ◽  
Shelby County ◽  
K 12

This article provides an analysis of Tennessee’s newly signed Education Savings Account policy, a school choice initiative. The policy provides vouchers, in the form of a debit card, to students in grades K-12 who are at or below 200% of the federal poverty line and are zoned to attend a Nashville, Shelby County, or Achievement School District school. Using the Policy Window Framework the author uncovers that the policy was created in a federal and state-level political convergence, which attempted to place equity at the forefront of the issue. However, using Levin's Comprehensive Education Privatization Framework, we can see that neoliberal ideals of choice and efficiency conquer equity in the finalized policy. The author predicts the outcomes of this new policy using this framework in tandem with 3 case studies: Louisiana Scholarship Program, DC Opportunity Scholarship Program, and Tennessee’s Individualized Education Accounts.

scholarly journals Analisis Kinerja Keuangan Provinsi Jambi

2018 ◽  
Vol 18 (3) ◽  
pp. 628
Author(s):  
Sudirman Sudirman ◽  
Susilawati Susilawati
Keyword(s):  
Central Government ◽  
Third Party ◽  
Domestic Product ◽  
Tax Revenue ◽  
Dependency Ratio ◽  
Regional Income ◽  
Economic Growth Rate ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Revenue Elasticity

The contribution of local revenue (PAD) to regional income during the 2012-2016 period on average was 37.99% per annum and for 2012 the contribution of local revenue to regional income was 37.02%. This is due to the fact that the receipt of original regional income from third party contributions is very large. On average during the period of 2012-2016 the ability of local tax is relatively low if linked to the Gross Regional Domestic Product. While the power of regional retribution if associated with Gross Regional Domestic Product is also still relatively low, but has increased from year to year. This shows that management management in receiving regional retribution has increased. On average during the 2012-2016 period the realization of local tax revenues reached 103.63% per year (very effective) from the target of local tax revenue. In addition, the realization of regional retribution revenue reaches 103.20% per year (very effective) from the target of receiving regional retribution. Whereas the realization of BUMD profit income only reached 131.01% per year (very effective) from the target of BUMD profit income and the realization of other revenue from legitimate PAD only reached 109.36% per annum (very effective). On average, the economic growth rate of Jambi Province is 5.18% per year, it is expected that the increase in local tax revenue elasticity will increase by 8.90% per year. elasticity of the increase in regional retribution receipts is 12.91% per year. The dependency ratio of Jambi Province in the period of 2012-2016 was an average of 31.69 percent per year. Jambi province's regional autonomy ratio in the 2012-2016 period is an average of 12 percent per year with instructive conditions means it is very dependent on the central government

scholarly journals Efek Budget Ratcheting Pada Anggaran Pemerintah Kabupaten/Kota Provinsi Sumatera Barat

2020 ◽  
Vol 2 (3) ◽  
pp. 2992-3011
Author(s):  
Annisa Ayu Safitri ◽  
Vita Fitria Sari
Keyword(s):  
Local Government ◽  
Financial Statements ◽  
Capital Expenditures ◽  
Local Revenue ◽  
West Sumatra ◽  
The Relationship

This research is aimed to know the effect of budget ratcheting in local revenue, balancing funds, and capital expenditures. This study also examines how the effects of budget ratcheting in the relationship between local revenue to regional expenditures. This research is categorized as causative research. The population in this study are all regencies / cities in the province of west sumatra, which are 12 districts and 7 cities. Sampling in this study was conducted using total sampling. The data in this study were sourced from the district / city local government financial statements in west sumatra province in 2014-2018. The data in this study were processed using spss 23. The results of this study indicate that there is a budget ratcheting effect in local revenue, balance funds and capital expenditures. the results of this study also show that local revenue influences regional expenditure and budget ratcheting to weaken the relationship between the two.

scholarly journals Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah Terhadap Alokasi Belanja Modal Dengan Dana Alokasi Umum Sebagai Variabel Pemoderasi Pada Kabupaten/ Kota Di Provinsi Di Sumatera Utara

2020 ◽  
Vol 4 (1) ◽  
pp. 274-281
Author(s):  
Eka Sridawati Purba ◽  
Elsa Lorreinne Pradipta ◽  
Ruth Trifosa Taruli Manullang ◽  
Benny Rojeston Marnaek Nainggolan
Keyword(s):  
Economic Growth ◽  
Local Governments ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Capital Expenditures ◽  
Moderating Variables ◽  
Local Revenue ◽  
Fixed Assets ◽  
North Sumatra ◽  
Regression Tests

The allocation of expenditure in the Regional Revenue and Expenditure Budget (APBD) in the form of capital expenditure aims to increase the fixed assets and the development of the region so as to create equitable development in each region, but the allocation of capital expenditure is not used productively by local governments, it can be seen from the imbalance of development between regions. The purpose of this study is to examine the effect of Economic Growth (PE), Regional Original Income (PAD) on the allocation of Capital Expenditure (BM) and General Allocation Funds (DAU) as moderating variables in Regencies / Cities in North Sumatra Province. The type of data used in this study is secondary data with multiple linear regression tests. The results of this study partially Economic Growth does not affect the allocation of Capital Expenditures, but Regional Original Revenue partially influences the allocation of Capital Expenditures. Simultaneously Economic Growth, Local Own Revenue and General Allocation Funds have positive and significant effect on capital expenditure. The General Allocation Fund moderates the effect of Economic Growth on the allocation of Capital Expenditures and the General Allocation Fund does not moderate the influence of the Local Revenue to the allocation of Capital Expenditures. Keywords: Economic Growth, Local Own Revenue, Capital Expenditures, General Allocation Funds

scholarly journals Efforts To Improve Regional Original Income of Medan City Through Hotel Taxes

2020 ◽  
Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The City

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.

scholarly journals Analisis Keserasian Belanja Daerah Kabupaten Garut

2018 ◽  
Vol 10 (2) ◽  
pp. 87-95
Author(s):  
Abdal Abdal ◽  
Herabudin Herabudin ◽  
Siti Saodah
Keyword(s):  
Data Analysis ◽  
Qualitative Approach ◽  
Fiscal Year ◽  
Capital Expenditures ◽  
Analysis Model ◽  
Analysis Techniques ◽  
Three Stages ◽  
Operating Expenditures ◽  
Descriptive Method ◽  
Year 2013

The problem in this study relates to the level of compatibility of operating expenditures, capital expenditures as well as direct and indirect expenditure in the Budget Realization Report (LRA) Garut district fiscal year 2013-2017. The aim of this study was to determine the level of compatibility of operating expenditures, capital expenditures, as well as direct and indirect expenditure on Budget Realization Report (BRR) Garut regency Fiscal Year 2013-2017. The method used in this research is descriptive method with qualitative approach. Data collection techniques in this study is the observation, documentation, interviews and triangulation. Data analysis techniques in this study is an analysis model of Miles and Huberman which consists of three stages: 1) Reduction of data, 2) data, and 3) conclusion / verification. The result is the expenditures to Garut regency 2013-2017 fiscal year quite well.

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