ing Our Public Services,” with emphasis on the incidence of taxation
and future educational costs. The research phase produced data on
the incidence of Iowa taxes for twenty-one different occupational and
income groupings, the use of tax dollars by categories of public ser-
vices, and the future funding needs of these services given the goals
and population changes in Iowa. It produced a predictive tax in-
cidence model which could be used to determine the changes in inci-
dence by substituting one tax instrument for another in raising funds
for different revenue goals.
The operational and strategic significance of this effort was the
setting of educational goals and the organization of special research
teams and educational strategies, which were a departure from norma-
tive functions and organization, to meet those goals. The research
team, consisting of nine scientists with six working for a year, pro-
duced the data. Extension operationalized a special educational de-
livery system to educate citizens and leaders on the content and mean-
ing of the data. This demonstrated that modest resources can perform
at goal Xi which is on a developmental trend line tangential to the
main line, or the technological innovation function.
It is important to know that if new research needs and educa-
tional missions are not established for meeting the succeeding goal
X2, the resource people fall back at B (Figure 2) to the main function
of the organization, which they consider their “normative” function.
This “fall back” is normal when new missions are not established to
further the understanding of the taxing system. After the fall back
2 Years
2 Years
2 Years
2 Years
ears
Technological Innovation
Figure 2. Flow of Resources to New Research and
Educational Functions, Fall Back Situation
20