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The fiscal problem in Missouri

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fullscreen: The fiscal problem in Missouri

Monograph

Identifikator:
1833271335
URN:
urn:nbn:de:zbw-retromon-230042
Document type:
Monograph
Title:
The fiscal problem in Missouri
Place of publication:
New York
Publisher:
National Industrial Conference Board, Inc.
Year of publication:
1930
Scope:
xvi, 359 S.
Digitisation:
2022
Collection:
Economics Books
Usage license:
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Chapter

Document type:
Monograph
Structure type:
Chapter
Title:
Chapter XIII. General summary
Collection:
Economics Books

Contents

Table of contents

  • The fiscal problem in Missouri
  • Title page
  • Contents
  • Chapter I. State and local expenditures
  • Chapter II. State and local indebtedness
  • Chapter III. The Missouri tax system
  • Chapter IV. State and local tax revenues
  • Chapter V. Tax administration
  • Chapter VI. Tax administration ( Continued)
  • Chapter VII. The farm tax problem in Missouri
  • Chapter VIII. Public school finance
  • Chapter IX. Financing the capital requirements of the State
  • Chapter X. Problems of tax burden
  • Chapter XI. Sources of additional revenue
  • Chapter XII. Other aspects of the Missouri fiscal problem
  • Chapter XIII. General summary

Full text

338 THE FISCAL PROBLEM IN MISSOURI 
to the following objections: (1) It assumes that a local tax 
rate of $0.20 per $100 of assessed valuation is a satisfactory 
basis for an equalization program; (2) it assumes that a 
levy of $0.20 per $100 is equivalent to collections of that 
amount; (3) the problem is not approached from the stand- 
point of the one-room districts, the elimination of which is 
perhaps the greatest need; (4) it is based in part upon the 
shifting of tax burdens; and (5) it represents an untried 
program of school finance in Missouri. 
Analysis of the present situation in respect to school ex- 
penditures and school needs indicates that the following 
factors should be considered in any carefully planned ap- 
proach to the problem of public school finance: (1) The 
differences in the economic status in the several sections of 
the state; (2) the shift in population from the rural com- 
munities to urban centers; (3) the problem of the one-room 
rural districts; (4) the value of local initiative in school 
affairs; (5) the difficulty of using assessed valuation as a 
basis for equalization of educational opportunities; and (6) 
the desirability of approaching the problem from the stand- 
point of need. Consideration of these factors points to the con- 
clusion that the most obvious approach to the problem of 
public school finance appears to be through a process of 
consolidation and redistricting. 
As a basis for such a program the superintendent of 
schools in each county could prepare a map showing the 
present district lines in the county and also possible enlarged 
districts. Also, the county superintendent could make 
available to the school authorities of the state such informa- 
tion as he might have concerning the attitude in the county 
toward consolidation and redistricting. Such information 
would enable the county superintendents and the state school 
authorities to work out a program for redistricting and con- 
solidation. 
Financing THE CaPiTAL REQUIREMENTS OF THE STATE 
The problem of financing the capital requirements of the 
state involves consideration of the comparative advantages 
of a pay-as-you-go policy as compared with borrowing. The
	        

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Finanzwissenschaft. G. Fischer, 1927.
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