| The objective of this researcher was to analyze the public finance implications of increasing tax revenues to fund the {dollar}5.6 billion dollar court mandated increase in operating budgets using each major revenue mechanism for the New York City public schools.{09}This study evolved because of the gap in literature, since thus far, there has been a quantitative but not a qualitative analysis of the public finance implications of raising taxes by each of the primary revenue mechanisms. The Revenue Mechanism has been evaluated on the public finance criteria: bases, yield, equity, economic effects, administration and compliance, and political acceptability.; The qualitative method used in this dissertation was Concept Analysis. Concept Analysis was used in the context of applied policy research. Proponents of applied research aim to meet specific information needs and provide outcomes or recommendations, often within a short timescale. The benefit of using Concept Analysis was that it provided systematic and visible stages to the analysis process, so that policymakers and others could be clear about the stages by which the results have been obtained from the data. Also, although the general approach in Concept Analysis is inductive, this form of analysis allowed for the inclusion of a priori as well as emergent concepts, for example, in coding. This approach can be important in many applied studies, where there are specific issues that the policymakers or other stakeholders want to have addressed. |
