The Property Tax-School Funding Connection: South Carolina

Описание к видео The Property Tax-School Funding Connection: South Carolina

Laura Ullrich (regional economist, Federal Reserve Bank of Richmond) describes South Carolina’s tax swap, enacted in 2006, which reduced local property taxes and increased the state’s reliance on sales taxes. This presentation focuses on the impact of this tax swap on public education and highlights the consequences of replacing a relatively stable revenue source with a less stable one. A short Q & A follows Ullrich’s presentation.

Moderator: Daphne Kenyon, Resident Fellow in Tax Policy, Lincoln Institute of Land Policy

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