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…

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.…

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…

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.…

This report provides state-by-state figures concerning tax appropriations for the operating expenses of state colleges and universities. Included are an overall analysis of the recent 2-year changes in appropriations, an analysis by geographical region, and the trends in state support. Also highlighted in this analysis are the appropriation levels…

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…

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.…

After summarizing the philosophy behind the financing of public schools, this document reviews the division of legal responsibility for education between the state and federal governments; outlines the state's responsibility for providing an equal educational opportunity for its residents; and summarizes the use of federal revenues, state…

Cases related to school finance, in which decisions were handed down in 1982, are reviewed in this chapter. It is observed that the constitutionality of existing state school finance programs was upheld in New York, Colorado, and Georgia, and that litigation was prevalent in the areas of taxation for schools and uses of school revenue. Issues…

Two Oregon schools districts that have been effective in managing their resources are Reedsport, a smaller district and the subject of part 1 of this bulletin; and Beaverton, one of the largest districts in the state, the focus of part 2. The Reedsport district plans the use of its funds based on a goal-setting process in the areas of instruction,…

This book is designed as a primer on the politics of the struggle for equal educational opportunity in U.S. public schools through a look at the experience of New York State. It shows how efforts to shrink the gap between rich and poor school districts by adjusting state aid formulas are frustrated largely due to the dictates of political…