The deduction of state and local taxes in computing federal tax has been a effective though hidden form of federal assistance to education since 1862.This article estimates the state-by-state impact of eliminating such support in fiscal year 1987, as suggested in recent tax reform proposals. (17 references) (MLH)

Municipal overburden hypothesizes a causal relationship between high levels of nonschool municipal expenditure (due to high population density, aged housing stock, and other demographic factors) and low school spending levels. This article disproves the hypothesis by estimating demand for education expenditures using a median voter model. Includes…

Describes New York State's experience with school district tax limits in urban districts serving less than 125,000. Originally designed to protect taxpayers, these tax limits have spawned a costly state aid system that raises serious equity issues. Recent legislation removed tax limits and made state aid more equitable. (32 references) (MLH)

Reviews formula funding in higher education literature, including purpose, historical perspectives, definition and development, characteristics, advantages and disadvantages, and future trends. In light of citizen demands, the formula approach seems the best method to ensure a satisfactory relationship between state government and state…

Thoroughly explains the Balanced Budget and Emergency Control Act of 1985 (Gramm-Rudman-Hollings) and its probable implications for federal elementary, secondary, and higher education programs. Cancelling any portion of the authorized budget will reduce education program funding by 4.3 percent--compounding a 16 percent reduction during 1981-1986.…

This study attempts to understand educational priorities through an investigation of budget choices made by 46 Oregon school districts. Two-thirds of the sample districts did not experience stringent fiscal constraint; the remainder showed budget allocation patterns favoring instruction at the expense of administrative and other areas. Includes 20…

The Government Accounting Standards Board's current Measurement Focus and Basis of Accounting Project has identified alternatives in financial resources accounting that will reduce the opportunity for political, budgetary, or other pressures to allow school districts to shift the burden of providing current-year's services to future-year's…

Explains the United Kingdom's educational finance system and summarizes research into educational costs and resources at the individual school level, including the Loughborough research projects in the four Local Education Authority areas. Statistical investigations show that inequalities in funding and resource allocation need to be addressed.…

Reviews major issues surrounding funding of Nebraska's public schools and presents an alternative funding system sustaining the goals of local control, tax equity, and flexibility for program quality. The new formula would add an economic factor to the weighting of pupils and alow local tax flexibility for districts losing state funding. (MLH)

Reviews a Minnesota study of tax concessions to private school parents and provides an analysis of the strategy of constituency mobilization. The Minnesota experience shows that a mobilized, powerful issue constituency can enforce political accountability on the bargaining process and influence educational policy. Such single issue linkages…

This chapter examines challenges and options available to community college presidents as their institutions increasingly rely on unstable revenue streams. Presidents, particularly those at institutions with limited access to strong local tax support, require new and expanded fiscal leadership skills.

Explains variations in per pupil expenditures among school boards in Ontario, Canada, using the "median voter model," which compares consumer behavior with government funding actions. With an inequitable tax price an important policy variable, the school grant program needs redesigning to achieve equity without sacrificing efficiency.…