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THE IMPACT OF SCHOOL DISTRICT INCOME TAX ON THE FREQUENCY OF REQUESTS FOR NEW OPERATIONAL TAX LEVIES IN RURAL OHIO SCHOOL DISTRICTS

Miko, Susan
http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1156170182

Abstract Details

2006, Doctor of Philosophy (Ph.D.), Bowling Green State University, Educational Administration and Supervision.
The ability to have an alternative method of taxation via the school district income tax gives school boards in Ohio an approach toward remedying financial woes in addition to traditional property tax levies. However, making the determination of whether to select property tax, school district income tax, or a combination of both types of taxes can leave school officials and board members at a loss. The purpose of this study was to investigate the impact of the school district income tax on the ability of rural Ohio school districts to maintain financial stability. The researcher investigated rural (as defined by the Ohio Department of Education) school districts in Ohio that have implemented a school district income tax and compared their need to return to the voters for new operational levy support (indicating a lack of financial stability at that point) with those districts who rely solely on property taxation. The results indicate that rural districts which utilized a combination of both school district income taxes and property taxes were able to stay “off the ballot” significantly longer before returning for new operational tax dollars than those districts which utilized only voted property taxation. It may be that this “balanced portfolio” approach of utilizing both types of taxation helps to provide strengthened economical support to school districts in the long run and, consequently, strengthened community support of local schools.
Patrick Pauken (Advisor)
89 p.
School finance; Rural education; Tax levy; Property tax; Income tax; Financial stability

Recommended Citations

Citations

  • Miko, S. (2006). THE IMPACT OF SCHOOL DISTRICT INCOME TAX ON THE FREQUENCY OF REQUESTS FOR NEW OPERATIONAL TAX LEVIES IN RURAL OHIO SCHOOL DISTRICTS [Doctoral dissertation, Bowling Green State University]. OhioLINK Electronic Theses and Dissertations Center. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1156170182

    APA Style (7th edition)

  • Miko, Susan. THE IMPACT OF SCHOOL DISTRICT INCOME TAX ON THE FREQUENCY OF REQUESTS FOR NEW OPERATIONAL TAX LEVIES IN RURAL OHIO SCHOOL DISTRICTS. 2006. Bowling Green State University, Doctoral dissertation. OhioLINK Electronic Theses and Dissertations Center, http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1156170182.

    MLA Style (8th edition)

  • Miko, Susan. "THE IMPACT OF SCHOOL DISTRICT INCOME TAX ON THE FREQUENCY OF REQUESTS FOR NEW OPERATIONAL TAX LEVIES IN RURAL OHIO SCHOOL DISTRICTS." Doctoral dissertation, Bowling Green State University, 2006. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1156170182

    Chicago Manual of Style (17th edition)

bgsu1156170182
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© 2006, all rights reserved.
This open access ETD is published by Bowling Green State University and OhioLINK.