Financing Child Care in the United States - Ewing Marion Kauffman ...

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REVENUE–GENERATION METHODS: TAXES The public sector generates revenue primarily through taxation. Taxes are assessed based on what you own, spend and earn. Taxation occurs at all levels of government. TYPES OF TAXES LEVIED BY VARIOUS UNITS OF GOVERNMENT LOCAL GOVERNMENT (CITY, COUNTY, SCHOOL DISTRICT) STATE GOVERNMENT FEDERAL GOVERNMENT REVENUE–GENERATION METHODS: FEES Public sector revenue also can be generated by fees, which can be collected at any level of government but are more common at the local and state levels. IMPACT FEES Anticipate the need for government services (e.g., roads, water, schools) that will result from actions by the private sector that will cause population growth and are intended to offset their costs. SERVICE FEES Shift the cost (or part of the cost) from government to the user of a public service (e.g., mortgage/deed recording, driver’s license, garbage collection). ENTERPRISE FEES Are generated from a self-supporting enterprise created by government (e.g., municipal golf course, state lottery, national park) for which fees can be charged. The profits generated by the enterprise are used for other government expenses. 175
WHAT YOU OWN Property taxes on real estate Personal property taxes Motor vehicle taxes WHAT YOU SPEND Sales taxes on purchases of goods and services Excise taxes on specific goods (e.g., cigarettes, liquor, fuel) and services (e.g., hotel stays, taxi rides) WHAT YOU EARN Income taxes (i.e. personal and corporate) Capital gains taxes Property taxes the major source of local revenue — over half goes to public schools Sales taxes Most states with sales taxes permit localities to levy additional sales taxes Real estate transfer taxes Income taxes 17 states permit localities to tax personal and corporate income Capital gains tax Personal property taxes Motor vehicle taxes Sales taxes (45 states) the major source of revenue for states Excise taxes Real estate transfer taxes Income taxes (41 states) individual taxes are the second-largest source of revenue for states Capital gains tax No national property tax No national sales tax Excise taxes (e.g., fuel, air travel, tobacco, alcohol, luxury items, telecommunications) Personal income taxes the major source of federal revenue Corporate income taxes Capital gains taxes 176
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FINANCING CHILD CARE IN THE UNITED
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FINANCING CHILD CARE IN THE UNITED
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ABOUT THE GRANTEE PHILADELPHIA CITI
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:02 ALLOCATING PUBLIC REVENUES 54 O
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HOW TO USE THIS CATALOG This catalo
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This revised, expanded edition of F
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DIFFERENT EXPECTATIONS The expectat
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03 LONG-TERM THINKING Successful st
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LEVERAGING Matching and leveraging
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TAXES Income taxes are the major so
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EMPLOYER INCOME TAXES Twenty-five s
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LOCAL PROPERTY TAXES CHILDREN’S S
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GENERATING PUBLIC REVENUE LOCAL PRO
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GENERATING PUBLIC REVENUE SALES AND
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TAX CREDITS, DEDUCTIONS AND EXEMPTI
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GENERATING PUBLIC REVENUE TAX CREDI
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GENERATING PUBLIC REVENUE FEES OTHE
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GENERATING PUBLIC REVENUE FEES •
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GENERATING PUBLIC REVENUE LOTTERIES
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GENERATING PUBLIC REVENUE LOTTERIES
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SOCIAL AND HUMAN SERVICES A number
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EDUCATION Education is a powerful r
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SOCIAL AND HUMAN SERVICES RHODE ISL
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ALLOCATING PUBLIC REVENUES SOCIAL A
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HEALTH EARLY CHILDHOOD EDUCATION LI
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ALLOCATING PUBLIC REVENUES HEALTH P
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ALLOCATING PUBLIC REVENUES HEALTH H
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EDUCATION STATE INVESTMENTS IN PREK
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ALLOCATING PUBLIC REVENUES EDUCATIO
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ALLOCATING PUBLIC REVENUES HIGHER E
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ALLOCATING PUBLIC REVENUES HIGHER E
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ALLOCATING PUBLIC REVENUES CRIME PR
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LOCAL GOVERNMENT BEACONS (NEW YORK,
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ALLOCATING PUBLIC REVENUES LOCAL GO
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EMPLOYERS Employers increasingly re
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EMPLOYERS AT&T FAMILY CARE DEVELOPM
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FINANCING CHILD CARE IN THE PRIVATE
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PHILANTHROPY ALLEGHENY COUNTY EARLY
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Page 176 and 177: LOOKING TO THE FUTURE TAX POLICY Th
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Page 187 and 188: INDEX 178
Page 189 and 190: Child Care Scholarship Fund of the
Page 191 and 192: lotteries and gaming, 14 Neighborho
Page 193 and 194: Area, Kansas and Missouri), 133—1
Page 195: income tax provisions for child car
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Financing Child Care in the United States - Ewing Marion Kauffman ...

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