This handbook aims at helping policy makers and social partners to look at the issues involved in financing work-based learning programmes--programmes that are part of formal vocational education and training and combine learning in the workplace with learning in the classroom--and to make better choices between the policy options that face them…

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)

Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

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…

A survey was conducted in Washington State to measure the general public's awareness and perceptions of community college capital funding needs; to evaluate the feasibility of success for a statewide capital funding initiative campaign based on increased property tax assessments; and to serve as a baseline study for future campaign strategies. The…

The General Accounting Office assessed the likely impact of replacing personal income with the Representative Tax System (RTS) on the distribution of federal aid among the states in three formula-based programs. These programs were the General Fiscal Assistance Act of 1972, known as the Revenue Sharing program; Title XIX of the Social Security…

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.…

To convince voters to approve a school tax increase, school board members need to do the following: (1) show a fiscally tight and well-organized school district; (2) show the public that you care; (3) show a sense of personal and board conviction; (4) explain how decisions have been reached; and (5) educate the public about school issues. (MLF)

Summarizes the federal treasury regulation governing the deductibility of educational expenses and outlines why it is disadvantageous to student taxpayers. Proposes that Congress permit the accelerated amortization of qualified educational costs over a five-year horizon. (155 references) (MLF)

Results of this study will be used to assess the possibilities and limitations of staff development as an instrument of state and local policy for improving educational quality in the public schools in California. Four basic questions were addressed: (1) What is the total California taxpayer investment in staff development and what forms do the…

The current Illinois school finance formula fails to bring very wealthy districts within acceptable equalization bounds. Manipulating tax rates of wealthy and other districts is unacceptable or financially unfeasible. This paper proposes a two-stage process requiring state equalization at the county level, followed by equalization within each…

This analysis used national data to evaluate changes in state higher education appropriations, state revenues, and regional differences in support for higher education from 1980 to 1992. Data from the United States Bureau of the Census and Illinois State University's Center for Education revealed that between 1980 and 1990 the nation's Gross…

This report contains findings and recommendations based on a study conducted to determine the feasibility of merging the Pitt County and Greenville County (North Carolina) school systems. Each school system is described in terms of pupil population patterns, building use, and educational and administrative services; issues related to these…