Search Results - "Tax Allocation"

Legislators Abandon Fair School Funding Plan, Funnel State Support Away from High-Poverty Districts: Great Public Education Isn't Cheap, but Ohio Spends Far More on Tax Breaks for the Wealthy and Corporations. Policy Brief

Authors: Policy Matters Ohio Molly Bryden

Source: Policy Matters Ohio. 2025.

Peer Reviewed: N

Page Count: 5

Descriptors: Elementary Secondary Education, Public Schools, Budgets, State Aid, Educational Finance, Financial Support, Resource Allocation, Tax Credits, Tax Allocation, Educational Equity (Finance), Low Income Students, School Districts, Poverty, School District Wealth, Expenditure per Student, Disadvantaged Youth, Minority Group Students, Educational Legislation, Institutional Evaluation, Economically Disadvantaged, Funding Formulas

Geographic Terms: Ohio

Enough Is Enough: Senate Gives a Billion-Dollar Annual Tax Break to Ohioans Earning Six Figures, Underfunds Schools by $2.74 Billion, and Leaves behind Students with the Most Need. Policy Brief

Authors: Policy Matters Ohio Hannah Halbert Molly Bryden

Source: Policy Matters Ohio. 2025.

Peer Reviewed: N

Page Count: 6

Descriptors: Taxes, Tax Allocation, Tax Credits, Educational Finance, Financial Support, State Aid, Elementary Secondary Education, Public Schools, School Districts, School District Wealth, Poverty, Low Income Students, Funding Formulas, Educational Equity (Finance), Disadvantaged Youth, Budgets, Enrollment Rate, Institutional Evaluation

Geographic Terms: Ohio

Near-Optimality of Uniform Copayments for Subsidies and Taxes Allocation Problems.

Authors: Levi, Retsef Perakis, Georgia Romero, Gonzalo

Source: Operations Research. Mar/Apr2019, Vol. 67 Issue 2, p548-561. 14p. 3 Charts, 1 Graph.

Building a Portfolio of Case Decisions to Teach Tax: An Illustration of Elaboration Using the Casualty Deduction.

Authors: Riordan, Diane A.¹

Source: ATA Journal of Legal Tax Research. 2007, Vol. 5, p35-43. 9p.

Tax Allocation and Security Prices: A Comment.

Authors: Sundem, Gary L. Felix Jr., W. L.

Source: Accounting Review. Apr76, Vol. 51 Issue 2, p391. 5p. 1 Chart.

Changes in Tax Rates Under the Deferred and Liability Methods of Interperiod Tax Allocation.

Authors: Nurnberg, Hugo¹

Source: Accounting Horizons. Sep87, Vol. 1 Issue 3, p59-68. 10p.

Interperiod Tax Allocation and -Depreciation Methods: Some Empirical Results.

Authors: Beaver, William H. Dukes, Roland E.

Source: Accounting Review. Jul73, Vol. 48 Issue 3, p549-559. 11p.

Interperiod Tax Allocation, Earnings Expectations, and the Behavior of Security Prices.

Authors: Beaver, William H. Dukes, Roland E.

Source: Accounting Review. Apr72, Vol. 47 Issue 2, p320-332. 13p. 2 Charts.

Tax Allocation and Non-Historical Financial Statements.

Authors: Raby, William L.¹

Source: Accounting Review. Jan1969, Vol. 44 Issue 1, p1-11. 11p. 1 Diagram, 3 Charts.

Difficulties in Tax Allocation on General Price-Level Increases.

Authors: Richard, Donald L.¹

Source: Accounting Review. Oct68, Vol. 43 Issue 4, p730-737. 8p.

A Behavioral Study of Tax Allocation in Electric Utility Regulation.

Authors: Livingstone, John Leslie¹

Source: Accounting Review. Jul67, Vol. 42 Issue 3, p544-552. 9p. 3 Charts.

Tax Allocation: A Macro Approach.

Authors: Mateer, William H.¹

Source: Accounting Review. Jul65, Vol. 40 Issue 3, p583. 4p.

INTRAPERIOD INCOME TAX ALLOCATION--A PRACTICAL CONCEPT.

Authors: Patten, Ronald J.¹

Source: Accounting Review. Oct64, Vol. 39 Issue 4, p876. 4p.

INTER-PERIOD TAX ALLOCATION OR BASIS ADJUSTMENT?

Authors: Raby, Wm. L. Neubig, Robert D.

Source: Accounting Review. Jul63, Vol. 38 Issue 3, p568. 9p.

THE SERVICE POTENTIAL CONCEPT AND INTER-PERIOD TAX ALLOCATION.

Authors: Drake, David F.¹

Source: Accounting Review. Oct62, Vol. 37 Issue 4, p677. 8p.

YET MORE ON TAX ALLOCATION.

Authors: Harwood Jr., Dale S.¹

Source: Accounting Review. Oct61, Vol. 36 Issue 4, p619. 7p.

INCOME TAX ALLOCATION.

Authors: Graham, Willard J.¹

Source: Accounting Review. Jan1959, Vol. 34 Issue 1, p14. 14p.

SOME ARGUMENTS AGAINST THE INTER-PERIOD ALLOCATION OF INCOME TAXES.

Authors: Hill, Thomas M.¹

Source: Accounting Review. Jul57, Vol. 32 Issue 3, p357. 5p.

Vorsteueraufteilung bei gemischt genutzten Gebäuden; sachgerechter Schlüssel bei erheblichen Ausstattungsunterschieden.

Alternate Title: Input tax allocation for mixed-use buildings; Appropriate key if there are significant differences in equipment.

Source: Umsatzsteuer-Rundschau. 2021, Vol. 70 Issue 7, p271-274. 4p.

Tax Allocation: Time for a Fundamental Change.

Authors: Burton, John C. Sack, Robert J.

Source: Accounting Horizons. Jun89, Vol. 3 Issue 2, p110-112. 3p.