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Thursday, June 29, 2023
Mulvaney: Beneath The Property Taxes Financing Schooling
Timothy M. Mulvaney (Texas A&M; Google Scholar), Beneath the Property Taxes Financing Schooling, 123 Colum L. Rev. 1325 (2023):
Many states flip in sizable half to native property taxes to finance public training. Political and educational discourse on the extent to which these taxes ought to serve on this function largely facilities on second-order points, such because the vices and virtues of native management, the provision of mechanisms to redistribute property tax revenues throughout faculty districts, and the general stability of these revenues. This Essay contends that such discourse would profit from directing larger consideration to the justice of the federal government’s threshold decisions about property legislation and coverage that impression the property values in opposition to which property taxes are levied.
The Essay classifies these decisions into three classes: structural decisions referring to infrastructure and land use; monetary decisions referring to subsidies and exemptions; and protecting decisions referring to forestalling pure and human-induced adversities. This taxonomy reveals that if the federal government made totally different decisions surrounding the content material of property rights, these decisions would produce totally different property values and, thus, totally different distributions of the property tax revenues that finance public training. The Essay distills a collection of norms— circumstance-sensitivity, antidiscrimination, and interconnectedness— that may function a helpful place to begin for a justice-inspired analysis of those omnipresent decisions about property which are inevitably linked to instructional alternative and supply.
https://taxprof.typepad.com/taxprof_blog/2023/06/mulvaney-beneath-the-property-taxes-financing-education.html
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