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财产税与教育筹资——公平与充足的选择 被引量：3

Property Tax and the Funding of Education:The Trade-off between Equity and Adequacy
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摘要 依赖财产税为教育筹资是美国基础教育财政的显著特点。本文对美国的财产税与教育筹资的关系进行综述,讨论美国财产税为教育筹资的历史变迁,这种教育财政体制存在的争议,教育财政体制的发展趋势,并从公平与充足的权衡为视角,提出了对中国的义务教育财政体制改革的启示。 Reliance on the property tax is a feature of the school finance in the US. This article reviews the institution of the finance of US K-12 education. Focused on the debate of the property-based funding system, the new trends of the US school finance and its implication for China＇s compulsory education finance reform is analyzed.
作者 郑磊 邓政
机构地区 北京师范大学经济与工商管理学院
出处 《教育科学》 CSSCI 北大核心 2007年第6期6-10,共5页 Education Science
基金 教育部"十一五"哲学社会科学重大课题攻关项目"公共财政框架下公共教育财政制度研究"(05JZDH0033)的部分研究成果
关键词 财产税 公平 充足 义务教育 property tax equity adequacy compulsory education
分类号 G526.7 [文化科学—教育技术学] F812.42 [经济管理—财政学]
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参考文献13

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  • 10李文利,曾满超.美国基础教育“新”财政[J].教育研究,2002,23(5):84-89. 被引量：29

二级参考文献9

  • 1Odden,A. (2000). The new school finance:providing adequacy and improving equity[J]. Journal of Education Finance. 25 (Spring 2000), pp, 467-488.
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  • 6Guthrie, J., and Rothstein, R. (1999). Enabling adequacy to achieve reality: Translating adequacy into state school finance distribution arrangements [M]. In Ladd, H. , et. al.(eds.) Equity and Adequacy in Education Finance, Washington,DC:National Academy Press, pp. 209-259.
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  • 8Odden, A. , and Picus, L. (2000). School finance:A policy perspective[M].2nd edition, McGraw Hill, pp. 156-196.
  • 9北京大学课题组，“中国贫困地区义务教育财政”十案调查报告(未发表)[R]．2001—10．

共引文献28

同被引文献12

  • 1[美]约翰·罗尔斯著.正义论[M].北京:中国社会科学出版社,1988..
  • 2Richard W. Lindholm. Financing Public Education and the Property Tax[ J ]. American Journal of Economics and Sociology,1970,29(1) : 33 -47.
  • 3Panu Poutvaara. On the Political Economy of Social Security and Public Education[ J ]. Journal of Population Economics, 2006,19(2) : 345 -365.
  • 4廖楚晖.建立和完善教育财政的税收机制研究[J].专题研究,2011,(2):37-40.
  • 5James W.Guthrie. "Modem" Education Finance: How It Differs From the "Old" and the Analytic and Data Collection Changes It Implies [J] .Education Finance and Policy, 2006, Vol.1, No.l, PP3-16.
  • 6U.S.Dept.of Education.America 2000: An Education Strategy [EB/OL] .http:-//www2.ed.gov/about/officesdist/ocrtocs,hq53eg.html.
  • 7U.S.Department of Education.No Child Left Behind Act Is Working [EB, OL] .http: /Arww.ed.gov/nclb/overvieve' importance4aclbworking.html.
  • 8Linda Darling-Hammond.President Obama and Education: The Possibility ibr Dramatic Improvements in Teaching and Learning [J] .Harvard Educational Review, 2009, 79 (2): 210-223.
  • 9方芳.评述美国“教育财政充足”的发展[J].比较教育研究,2010,31(1):67-71. 被引量：3
  • 10任强.完善我国教育投入税收政策的建议[J].税务研究,2010(6):60-63. 被引量：8
教育科学
2007年 第6期

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