The Future of U.S. Public School Revenue from the Property Tax

Transcript

1 POLICY BRIEF REASSESS FREQUENTLY Policies to Improve the To ensure that neighbors with similar houses pay the THE FUTURE OF U.S. PUBLIC SCHOOL Property Tax same amount of property tax, municipalities should frequently assess properties to reflect changes in REVENUE FROM THE PROPERTY TAX 10 One way to increase acceptance of the property tax housing values. as a source of public school funding is to improve it by addressing criticisms from taxpayers. SHOW TAXPAYERS HOW FUNDS ARE USED One frequent complaint is that using the property To increase the willingness of taxpayers to pay higher By Andrew Reschovsky, Research Fellow, Lincoln Despite attempts by state legislatures to tax to fund public schools is unfair because property- property taxes in support of public education, local wealthy school districts can raise much more money Institute of Land Policy and Professor Emeritus, reduce the role of the property tax in the funding government officials should do more to inform 7 than other districts while using the same tax rate. As of public education, since 1980 school property University of Wisconsin-Madison citizens about how their property taxes are being a result, property-wealthy school districts will be able used. For example, local officials might indicate that a tax revenues have continued to grow at about the to spend much more per pupil than property-poor three percent increase in property taxes will pay for same rate as all other sources of public school districts. Another complaint is that some taxpayers, five new elementary school teachers and a new high The property tax is a critical funding source for revenue. As a result, the share of public school especially the elderly, face high property tax bills school course on economics. elementary and secondary schools in the United funding coming from the local property tax has relative to their incomes, creating substantial hard- States. Figure 1 shows that local property taxes remained remarkably stable. With the exception ships. Other criticisms include tax bills that vary provided more than a third of all money used to of two years, the local property tax share has dramatically for similar houses in the same jurisdic- finance public education in 2013–14, the latest fluctuated between 33 and 37 percent. tion, the daunting size of annual or twice-annual tax 1 Reliance on school year for which we have data. payments, and big year-to-year changes in some NOTES the property tax varied tremendously across home owners’ tax bills. 1 states, but in Illinois it was as high as 58 percent National Center for Education Statistics, National Public Education To address these perceived problems with the of total school revenues. Financial Survey Data, 2013–14 , v. 1a, https://nces.ed.gov/ccd/stfis.asp. property tax, some states have adopted the policy The calculated share of total revenue from the property tax does not 8 Nevertheless, the property tax is perpetually proposals listed below. include property tax raised directly by state governments. under attack, and several states have recently Figure 1 2 tried to reduce or even eliminate it as a source of ALLOCATE STATE AID USING FORMULAS THAT See Denise Marie Ordway, “Drastic Measure: The Bill That Would Source of U.S. Public Education Revenue by , April 2016. Eliminate School Property Tax in Pennsylvania,” Land Lines ACCOUNT FOR DIFFERENCES IN PROPERTY WEALTH school funding. In Pennsylvania, legislation to Level of Government, 2013-14 AND COSTS 3 eliminate the school property tax failed to pass Michael Leachman, Kathleen Masterson, and Marlana Wallace, “After 2 States can reform their state aid system by increasing by a single vote in the state Senate in 2016. Nearly a Decade, School Investments Still Way Down in Some States,” Local governments provided 45 percent of public the share of school funding that comes from the Washington, DC: Center on Budget and Policy Priorities, October 2016. Supporters have reintroduced the bill and claim school funding in 2013–14, and more than 80 state, and by ensuring that school districts with lower 4 increased support following the 2016 U.S. Michael Leachman, Nick Albaers, Kathleen Masterson, and Marlana percent came from the property tax. The federal property values per pupil and/or higher costs of presidential election. A proposed constitutional Wallace, “Most States Have Cut School Funding, and Some Continue government provided less than 9 percent of the education receive the largest amount of per-pupil Cutting,” Washington, DC: Center on Budget and Policy Priorities, amendment to eliminate the local property tax in total revenue of public schools, and state state aid. January 2016. Data were unavailable in five states. North Dakota was defeated by voters in 2012. In governments contributed 46 percent. 5 2008, the legislature in Georgia considered, but Thomas A. Downes and Kieran M. Killeen, “So Slow to Change: The PROVIDE CIRCUIT BREAKERS Limited Growth of User Fees in Public Education Finance, 1991–2010,” ultimately rejected, a proposal to eliminate the States can provide circuit breakers, which are , Fall 2014. Education Finance and Policy property tax. PROPERTY TAX a form of tax credit designed to reduce high property 6 9 Ashlyn Aiko Nelson and Beth Gazley, “The Rise of School-Supporting tax burdens on those with modest incomes. 36.4% , Fall 2014. Nonprofits,” Education Finance and Policy 7 ALLOW TAX DEFERRAL Reliance on local sales or income taxes to fund schools would also lead The property tax is a critical funding source FEDERAL to large spatial inequities in funding. Allow taxpayers who face high property tax for elementary and secondary schools in the 8.8% burdens or rapid rate increases to defer payment, by 8 For detailed descriptions of each state’s property tax system, see the effectively lending them money to pay their taxes. Lincoln Institute’s “State-by-State Property Tax at a Glance Narratives” United States. Nevertheless, it is perpetually at http://datatoolkits.lincolninst.edu/subcenters/significant-features- STAT E under attack, and several states have ALLOW MONTHLY OR QUARTERLY PAYMENTS property-tax/state-by-state-property-tax-at-a-glance. To ease the pressure on taxpayers to pay property recently tried to reduce or even eliminate it 46.2% 9 John H. Bowman, Daphne A. Kenyon, Adam Langley, and Bethany taxes in one or two large payments, establish Paquin, Property Tax Circuit Breakers: Fair and Cost-Effective Relief for as a source of school funding. installment plans that allow smaller, but more , Policy Focus Report, Cambridge, MA: Lincoln Institute of Taxpayers LOCAL frequent payments. Land Policy, May 2009. 45.0% 10 In some states, such as California, state law limits annual assessment increases and allows assessed values to reflect true market value only when a property is sold. 113 Brattle Street, Cambridge, MA 02138-3400, USA | [email protected] July 2017 lincolninst.edu P (617) 661-3016 or (800) 526-3873 F (617) 661-7235 or (800) 526-3944

2 Federal and State Aid Local User Fees and The Future of Public Why Is Property Tax the Most State Income, Sales, and School Funding Stable School Funding Source? The share of total revenue from the property tax grew between 2007 and 2014 in part because of Business Taxes In the average state, local property taxes Maintaining support for public schools will cuts to federal and state aid for education. Given reductions in federal and state aid, the contributed 33.9 percent of total public school depend on public acceptance of the property Congress has reduced spending on public only way for local school districts to reduce their revenue in 2006–07. This percentage grew to 36.4 tax as a fair and efficient means of financing education since 2010, besides a large infusion of reliance on the property tax is to adopt new education. in 2013–14. During this period, the property tax federal stimulus dollars for local school districts sources of local government revenues. Recent grew in importance as a source of school Federal aid to education is likely to continue during and immediately after the Great Reces- research has demonstrated that school districts revenues in 36 states (plus the District of declining over the next decade. Both President sion of 2007–2009. Between 2010 and 2016, the around the country have failed to utilize user fees Columbia). Both during and immediately after the Trump’s fiscal year 2018 budget proposals and two primary sources of federal aid—Title 1 for and other forms of non-tax revenues as a means the House budget resolution call for very large Great Recession, state government tax revenues high-poverty schools and special education 5 While of substituting for property tax revenue. cuts in non-defense discretionary spending over from the individual and corporate income taxes aid—were cut by 8.3 and 6.4 percent respective- 3 significantly more nonprofit organizations are the next decade. Given that nearly all federal and from the sales tax all fell sharply. Figure 2 ly, after adjusting for inflation. In 31 states, 2013–14 state education aid providing financial support to schools, the spending on education comes from discretionary shows the annual percentage changes in per student was lower than in 2007–08 after revenues they raise remain very low on a per- programs, it is highly likely that federal grants for revenues from these three taxes for the years 6 adjusting for inflation, according to a survey pupil basis. between 2007 and 2014 and compares these public education will continue to be reduced. conducted by the Center on Budget and Policy variations to the changes in revenue from school Predicting future trends in state education 4 These state aid reductions averaged Priorities. property taxes. Property tax revenue increased aid is more difficult. While public education is a 9.6 percent. Initially cuts in state aid resulted legislative priority in most states, state govern- every year, and the annual percentage changes Federal aid to education is likely to continue from state legislative responses to sharp ments continue to face competing demands from remained modest compared with fluctuations in declining over the next decade. President reductions in state tax revenue resulting from rising unfunded pension liabilities, unmet the three state taxes. Trump’s fiscal year 2018 budget proposals the Great Recession. More recently, state aid infrastructure needs, and rising health care cuts resulted when legislatures and governors in costs for both public employees and for the and the House budget resolution call for some states decided to cut state income taxes. needy. If Congress enacts proposals to restruc- very large cuts in non-defense discretionary ture the Medicaid program as a means of spending over the next decade. Given that reducing federal Medicaid spending, states will face great pressure to increase their healthcare nearly all federal spending on education expenditures. comes from discretionary programs, it is If funding from the federal government highly likely that federal grants for public and/or state government fails to keep up with education will continue to be reduced. rising costs, local school districts will face the Figure 2 difficult decision of cutting spending or raising Annual Percentage Change in U.S. Tax Revenue local taxes, which in most places means Another alternative to the property tax is for increasing property taxes. In some states, Between 2007 and 2014, local property % Change in Tax Revenue state governments to take over much of the state-imposed property tax limitations prohibit tax revenue increased every year, and the 15% financing of public schools. In most states, state property tax increases; in other states, tax annual percentage changes remained funding of public education would require large, - increases above the limits require voter approv Local School State Corporate modest compared with fluctuations in 10% Property Tax Income Tax and politically unpopular, increases in state al, sometimes with super-majorities. the three state taxes (general sales tax, corporate income tax, and individual income, sales, and business taxes. Also, state Where property tax increases are allowed, State Individual State General 5% Income Tax Sales Tax income tax). funding would dramatically reduce local control local school boards’ decisions about whether % Change in Tax Revenue of education. Local citizens, through their school to increase property taxes will have to weigh 0% 15% boards, or via school finance referenda, would no the educational needs of their students longer have the power to increase property taxes against taxpayers' opposition to increases in -5% Local School State Corporate 10% Property Tax Income Tax as a means of paying for new courses, smaller property taxes. class sizes, or other educational initiatives. -10% State Individual State General 5% Income Tax Sales Tax -15% 2013 2010 2011 2008 2012 2009 2014 0% Fiscal Year -5% -10% -15% 2014 2013 2009 2010 2011 2012 2008 Fiscal Year

3 Federal and State Aid Local User Fees and The Future of Public Why Is Property Tax the Most State Income, Sales, and School Funding Stable School Funding Source? The share of total revenue from the property tax grew between 2007 and 2014 in part because of Business Taxes In the average state, local property taxes Maintaining support for public schools will cuts to federal and state aid for education. Given reductions in federal and state aid, the contributed 33.9 percent of total public school depend on public acceptance of the property Congress has reduced spending on public only way for local school districts to reduce their revenue in 2006–07. This percentage grew to 36.4 tax as a fair and efficient means of financing education since 2010, besides a large infusion of reliance on the property tax is to adopt new education. in 2013–14. During this period, the property tax federal stimulus dollars for local school districts sources of local government revenues. Recent grew in importance as a source of school Federal aid to education is likely to continue during and immediately after the Great Reces- research has demonstrated that school districts revenues in 36 states (plus the District of declining over the next decade. Both President sion of 2007–2009. Between 2010 and 2016, the around the country have failed to utilize user fees Columbia). Both during and immediately after the Trump’s fiscal year 2018 budget proposals and two primary sources of federal aid—Title 1 for and other forms of non-tax revenues as a means the House budget resolution call for very large Great Recession, state government tax revenues high-poverty schools and special education 5 While of substituting for property tax revenue. cuts in non-defense discretionary spending over from the individual and corporate income taxes aid—were cut by 8.3 and 6.4 percent respective- 3 significantly more nonprofit organizations are the next decade. Given that nearly all federal and from the sales tax all fell sharply. Figure 2 ly, after adjusting for inflation. In 31 states, 2013–14 state education aid providing financial support to schools, the spending on education comes from discretionary shows the annual percentage changes in per student was lower than in 2007–08 after revenues they raise remain very low on a per- programs, it is highly likely that federal grants for revenues from these three taxes for the years 6 adjusting for inflation, according to a survey pupil basis. between 2007 and 2014 and compares these public education will continue to be reduced. conducted by the Center on Budget and Policy variations to the changes in revenue from school Predicting future trends in state education 4 These state aid reductions averaged Priorities. property taxes. Property tax revenue increased aid is more difficult. While public education is a 9.6 percent. Initially cuts in state aid resulted legislative priority in most states, state govern- every year, and the annual percentage changes Federal aid to education is likely to continue from state legislative responses to sharp ments continue to face competing demands from remained modest compared with fluctuations in declining over the next decade. President reductions in state tax revenue resulting from rising unfunded pension liabilities, unmet the three state taxes. Trump’s fiscal year 2018 budget proposals the Great Recession. More recently, state aid infrastructure needs, and rising health care cuts resulted when legislatures and governors in costs for both public employees and for the and the House budget resolution call for some states decided to cut state income taxes. needy. If Congress enacts proposals to restruc- very large cuts in non-defense discretionary ture the Medicaid program as a means of spending over the next decade. Given that reducing federal Medicaid spending, states will face great pressure to increase their healthcare nearly all federal spending on education expenditures. comes from discretionary programs, it is If funding from the federal government highly likely that federal grants for public and/or state government fails to keep up with education will continue to be reduced. rising costs, local school districts will face the Figure 2 difficult decision of cutting spending or raising Annual Percentage Change in U.S. Tax Revenue local taxes, which in most places means Another alternative to the property tax is for increasing property taxes. In some states, Between 2007 and 2014, local property % Change in Tax Revenue state governments to take over much of the state-imposed property tax limitations prohibit tax revenue increased every year, and the 15% financing of public schools. In most states, state property tax increases; in other states, tax annual percentage changes remained funding of public education would require large, - increases above the limits require voter approv Local School State Corporate modest compared with fluctuations in 10% Property Tax Income Tax and politically unpopular, increases in state al, sometimes with super-majorities. the three state taxes (general sales tax, corporate income tax, and individual income, sales, and business taxes. Also, state Where property tax increases are allowed, State Individual State General 5% Income Tax Sales Tax income tax). funding would dramatically reduce local control local school boards’ decisions about whether % Change in Tax Revenue of education. Local citizens, through their school to increase property taxes will have to weigh 0% 15% boards, or via school finance referenda, would no the educational needs of their students longer have the power to increase property taxes against taxpayers' opposition to increases in -5% Local School State Corporate 10% Property Tax Income Tax as a means of paying for new courses, smaller property taxes. class sizes, or other educational initiatives. -10% State Individual State General 5% Income Tax Sales Tax -15% 2013 2010 2011 2008 2012 2009 2014 0% Fiscal Year -5% -10% -15% 2014 2013 2009 2010 2011 2012 2008 Fiscal Year

4 POLICY BRIEF REASSESS FREQUENTLY Policies to Improve the To ensure that neighbors with similar houses pay the THE FUTURE OF U.S. PUBLIC SCHOOL Property Tax same amount of property tax, municipalities should frequently assess properties to reflect changes in REVENUE FROM THE PROPERTY TAX 10 One way to increase acceptance of the property tax housing values. as a source of public school funding is to improve it by addressing criticisms from taxpayers. SHOW TAXPAYERS HOW FUNDS ARE USED One frequent complaint is that using the property To increase the willingness of taxpayers to pay higher By Andrew Reschovsky, Research Fellow, Lincoln Despite attempts by state legislatures to tax to fund public schools is unfair because property- property taxes in support of public education, local wealthy school districts can raise much more money Institute of Land Policy and Professor Emeritus, reduce the role of the property tax in the funding government officials should do more to inform 7 than other districts while using the same tax rate. As of public education, since 1980 school property University of Wisconsin-Madison citizens about how their property taxes are being a result, property-wealthy school districts will be able used. For example, local officials might indicate that a tax revenues have continued to grow at about the to spend much more per pupil than property-poor three percent increase in property taxes will pay for same rate as all other sources of public school districts. Another complaint is that some taxpayers, five new elementary school teachers and a new high The property tax is a critical funding source for revenue. As a result, the share of public school especially the elderly, face high property tax bills school course on economics. elementary and secondary schools in the United funding coming from the local property tax has relative to their incomes, creating substantial hard- States. Figure 1 shows that local property taxes remained remarkably stable. With the exception ships. Other criticisms include tax bills that vary provided more than a third of all money used to of two years, the local property tax share has dramatically for similar houses in the same jurisdic- finance public education in 2013–14, the latest fluctuated between 33 and 37 percent. tion, the daunting size of annual or twice-annual tax 1 Reliance on school year for which we have data. payments, and big year-to-year changes in some NOTES the property tax varied tremendously across home owners’ tax bills. 1 states, but in Illinois it was as high as 58 percent National Center for Education Statistics, National Public Education To address these perceived problems with the of total school revenues. Financial Survey Data, 2013–14 , v. 1a, https://nces.ed.gov/ccd/stfis.asp. property tax, some states have adopted the policy The calculated share of total revenue from the property tax does not 8 Nevertheless, the property tax is perpetually proposals listed below. include property tax raised directly by state governments. under attack, and several states have recently Figure 1 2 tried to reduce or even eliminate it as a source of ALLOCATE STATE AID USING FORMULAS THAT See Denise Marie Ordway, “Drastic Measure: The Bill That Would Source of U.S. Public Education Revenue by , April 2016. Eliminate School Property Tax in Pennsylvania,” Land Lines ACCOUNT FOR DIFFERENCES IN PROPERTY WEALTH school funding. In Pennsylvania, legislation to Level of Government, 2013-14 AND COSTS 3 eliminate the school property tax failed to pass Michael Leachman, Kathleen Masterson, and Marlana Wallace, “After 2 States can reform their state aid system by increasing by a single vote in the state Senate in 2016. Nearly a Decade, School Investments Still Way Down in Some States,” Local governments provided 45 percent of public the share of school funding that comes from the Washington, DC: Center on Budget and Policy Priorities, October 2016. Supporters have reintroduced the bill and claim school funding in 2013–14, and more than 80 state, and by ensuring that school districts with lower 4 increased support following the 2016 U.S. Michael Leachman, Nick Albaers, Kathleen Masterson, and Marlana percent came from the property tax. The federal property values per pupil and/or higher costs of presidential election. A proposed constitutional Wallace, “Most States Have Cut School Funding, and Some Continue government provided less than 9 percent of the education receive the largest amount of per-pupil Cutting,” Washington, DC: Center on Budget and Policy Priorities, amendment to eliminate the local property tax in total revenue of public schools, and state state aid. January 2016. Data were unavailable in five states. North Dakota was defeated by voters in 2012. In governments contributed 46 percent. 5 2008, the legislature in Georgia considered, but Thomas A. Downes and Kieran M. Killeen, “So Slow to Change: The PROVIDE CIRCUIT BREAKERS Limited Growth of User Fees in Public Education Finance, 1991–2010,” ultimately rejected, a proposal to eliminate the States can provide circuit breakers, which are , Fall 2014. Education Finance and Policy property tax. PROPERTY TAX a form of tax credit designed to reduce high property 6 9 Ashlyn Aiko Nelson and Beth Gazley, “The Rise of School-Supporting tax burdens on those with modest incomes. 36.4% , Fall 2014. Nonprofits,” Education Finance and Policy 7 ALLOW TAX DEFERRAL Reliance on local sales or income taxes to fund schools would also lead The property tax is a critical funding source FEDERAL to large spatial inequities in funding. Allow taxpayers who face high property tax for elementary and secondary schools in the 8.8% burdens or rapid rate increases to defer payment, by 8 For detailed descriptions of each state’s property tax system, see the effectively lending them money to pay their taxes. Lincoln Institute’s “State-by-State Property Tax at a Glance Narratives” United States. Nevertheless, it is perpetually at http://datatoolkits.lincolninst.edu/subcenters/significant-features- STAT E under attack, and several states have ALLOW MONTHLY OR QUARTERLY PAYMENTS property-tax/state-by-state-property-tax-at-a-glance. To ease the pressure on taxpayers to pay property recently tried to reduce or even eliminate it 46.2% 9 John H. Bowman, Daphne A. Kenyon, Adam Langley, and Bethany taxes in one or two large payments, establish Paquin, Property Tax Circuit Breakers: Fair and Cost-Effective Relief for as a source of school funding. installment plans that allow smaller, but more , Policy Focus Report, Cambridge, MA: Lincoln Institute of Taxpayers LOCAL frequent payments. Land Policy, May 2009. 45.0% 10 In some states, such as California, state law limits annual assessment increases and allows assessed values to reflect true market value only when a property is sold. 113 Brattle Street, Cambridge, MA 02138-3400, USA | [email protected] July 2017 lincolninst.edu P (617) 661-3016 or (800) 526-3873 F (617) 661-7235 or (800) 526-3944

Related documents

NCDOT Current STIP

NCDOT Current STIP

May 2019 NCDOT Current STIP

More info »
Managing the Risks of Extreme Events and Disasters to Advance Climate Change Adaptation

Managing the Risks of Extreme Events and Disasters to Advance Climate Change Adaptation

MANAGING THE RISKS OF EXTREME EVENTS AND DISASTERS TO ADVANCE CLIMATE CHANGE ADAPTATION SPECIAL REPORT OF THE INTERGOVERNMENTAL PANEL ON CLIMATE CHANGE

More info »
AndersBehringBreivikManifesto

AndersBehringBreivikManifesto

2011 , London – By Andrew Berwick

More info »
Microsoft Word   Table of Contents Full Report with ES.doc

Microsoft Word Table of Contents Full Report with ES.doc

Stern Review: The Economics of Climate Change PAGE TABLE OF CONTENTS i-xxvii Executive Summary i Preface & Acknowledgements iv Introduction to Review vi Summary of Conclusions Part I Climate change: o...

More info »
Microsoft Word   A) Division 245.docx

Microsoft Word A) Division 245.docx

tables Attachment Division 245, including A: Nov. 15-16, 2018, EQC meeting 1 of 121 Page Division 245 CLEANER AIR OREGON 340-245-0005 Purpose and Overview (1) This statement of purpose and overview is...

More info »
wcms 546256

wcms 546256

Towards a better future for women and work: Voices of women and men

More info »
Thriving on Our Changing Planet: A Decadal Strategy for Earth Observation from Space

Thriving on Our Changing Planet: A Decadal Strategy for Earth Observation from Space

TIONAL ACADEMIES PRESS THE NA This PDF is available at http://nap.edu/24938 SHARE     Thriving on Our Changing Planet: A Decadal Strategy for Earth Observation from Space DET AILS 700 pages | 8.5 ...

More info »
DoD7045.7H

DoD7045.7H

DoD 7045.7-H EPARTMENT OF D EFENSE D F UTURE Y EARS D EFENSE P ROGRAM (FYDP) S TRUCTURE Codes and Definitions for All DoD Components Office of the Director, Program Analysis and Evaluation A pril 2004

More info »
ASAALT Weapon Systems Handbook 2018

ASAALT Weapon Systems Handbook 2018

AMERICA’S ARMY: TODAY’S MODERNIZATION IS TOMORROW’S READINESS

More info »
WEF Future of Jobs

WEF Future of Jobs

The Future of Jobs Global Challenge Insight Report The Future of Jobs Employment, Skills and Workforce Strategy for the Fourth Industrial Revolution January 2016

More info »
Riskier Future

Riskier Future

The making of a riskier future: How our decisions are shaping future disaster risk

More info »
PPIC232 Hanak.indb

PPIC232 Hanak.indb

Managing California’s Water From Conict to Reconciliation  Ariel Dinar Ellen Hanak Jay Lund  Richard Howitt Jerey Mount  Brian Gray  Peter Moyle  Barton “Buzz” Thompson

More info »
Handbook: Revenue for software and SaaS

Handbook: Revenue for software and SaaS

Revenue for software and SaaS Handbook US GAAP December 201 8 _____ kpmg.com/us/ frv

More info »
meinkampf

meinkampf

Mein Kampf Adolf Hitler Translated into English by James Murphy

More info »
Microsoft Word   Excessive Speculation in the Natural Gas Market.doc

Microsoft Word Excessive Speculation in the Natural Gas Market.doc

U n d S ta te s S e n a te ite UBCOM NVESTIG ATIONS PERMANENT S MITTEE ON I om m i t t ee on H om el an d S ecuri t y an d G overnm ent al A f C ai rs f C L e v in, C hai rm an arl g M No n, Ra nk in ...

More info »
Government Finance Statistics Manual 2014

Government Finance Statistics Manual 2014

MANUAL GOVERNMENT FINANCE STATISTICS MANUAL 2014 2014 INTERNATIONAL MONETARY FUND

More info »
a i4787e

a i4787e

2015 ISSN 2412-5474 nimal genetic resource diversity underpins the supply livestock products and A services across a wide range of production environments. It promotes resilience and serves as a basis...

More info »
The Independent Living Movement: History and Philosophy to Implementation and Practice

The Independent Living Movement: History and Philosophy to Implementation and Practice

The Independent Living Movement: History and Philosophy to Implementation and Practice by Maggie Shreve I have the right to believe freely, to be a slave to no man’s authority. If this be heresy so be...

More info »