Changes in Shared Revenue and the Effects on Wisconsin Taxpayers
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This paper analyzes the effects on Wisconsin taxpayers of the 1995 level-funding and 2001 per capita reductions to the Wisconsin Shared Revenue Program. The authors examine the impact these changes had on taxpayer equity across the state. They also study the combined affects of changes to Shared Revenue in conjunction with increased school funding to meet the two-thirds commitment on the levy taxpayers face. Authors conclude that changes to Shared Revenue has hurt taxpayer equity, and they recommend reinstating the Shared Revenue formula.