overnment grants for education, job retraining programs, and small business loans are some other types of program that have been created to help support the growth of the population. Education is another important service that is provided by local and federal governments. The responsibility for primary education is on city and county governments. Secondary education, such as colleges and universities, fall on the state government; however, the federal government helps with primary, secondary, and vocational education by providing grants that are an important part of the success of the educational system in this country. Types of taxes Taxes have been around since the beginning of organized society. They come in various forms. Most common are income taxes both federal and local. These taxes are assessed on the amount of income a person earns. Other taxes come in the form of user taxes. These taxes are imposed on the people that are using the goods being taxed for example gas tax, alcohol tax, sales tax, and luxury taxes. Property taxes make up the major revenues for local and city governments. Furthering the burden of taxation there are taxes that are attached to such bills as utility bills and rental expenses. The following information is an overview of what has been happening to tax revenues in city and federal government. Property taxes for the most part have sky rocketed across the country. Dearborn (1993) reported that, in the period from 1980 to 1990, local property taxes increased nationally by an impressive 128%, with 32 states experiencing increases over 100%. Property taxes make up as much as 92% of city or county revenue. School and educational cost can take up as much as 97.5% of a countys revenue. Taxes 6 Out of 41 school districts surveyed, only 3 depended entirely on property taxes as a local tax source. Between the period from 1984 to 1990, the city of Boston had the highest increase in assessment ratio of property values...
