PUBLIC-SCHOOL FEES AS HIDDEN TAXATION

The imposition of public school fees may be growing in importance as a supplement to general revenues that support schools. This article con siders user charges from the perspective of taxation theory. Its most relevant aspects are the benefit principle, ability-to-pay yield, neut rality and administrative costs. Information about school fees was gat hered from 18 public secondary schools within five districts. Semi-str uctured interviews were conducted with 43 superintendents, principals, and teachers using a purposeful sampling strategy interviewees invoke d both the benefit and ability-to-gay principles regarding fees and fe e waivers. Students were offered more extensive choices, but the impos ition of fees probably distorted their selection. Administrative costs were incurred through extensive collection arrangements, some burden on teachers, and problems of compliance. In general, taxation theory p rovided an appropriate framework for this inquiry and the interview te chnique was a very useful method to gain knowledge about school fees.