000			01720nab a2200289 c 4500
003			ES-MaIEF
005			20181019113319.0
007			ta
008			181019t2018 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aspa
100	1		_958094 _aHall, Joshua C.
245		0	_aGrowth and variability os school district income tax revenues _b : is tax base diversification a good idea for school financing? _c Joshua C. Hall and Antonios M. Koumpias
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aSchool districts in Ohio have the option of diversifying their revenue base by adopting income taxes. Using a panel of Ohio school districts that adopted a local income tax from 1990 to 2008, we find that revenues are procyclical and fluctuate only mildly. The estimated short- and long-run income elasticity of school district income tax revenues is 1.05 and 1.04, respectively. We also find that the school district tax base fully adjusts to its long-run equilibrium within 2 years. Finally, we show that school district income tax adoption does not provide more stability to total school district tax revenues in the short or the long run.
650		4	_933596 _aCENTROS DOCENTES
650		4	_944260 _aFINANCIACION
650		4	_950200 _aRENTA
650		4	_947460 _aIMPUESTOS
650		4	_942888 _aESTADOS UNIDOS
700	1		_966626 _aKoumpias, Antonios M.
773	0		_9157823 _oOP 1634/2018/4 _tContemporary Economic Policy _w(IEF)574 _x 1074-3529 [papel] _g v. 36, n. 4, October 2018, p. 678-691
856			_uhttps://onlinelibrary.wiley.com/doi/epdf/10.1111/coep.12276
942			_cART
999			_c139116 _d139116