Document Type

Article

Publication Date

Spring 2013

Publication Title

Journal of Research in Education

Publisher

Eastern Educational Research Association

Abstract

In 2006, following a 30-year trend among the US states to remove the property tax from the revenue for public schools, the South Carolina General Assembly enacted Act 388 which replaced the property tax with a one-cent sales tax. The law decreased the budget capacity of school districts thus impacting educational equity and adequacy. This paper describes key policy makers’ and stakeholders’ interpretations of the pressure for property tax relief and highlight the importance of policy coherence in education finance, taxation, and accountability.

Comments

The published version of this article can be found here: http://www.eeraonline.org/journal/

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Education Commons

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