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)

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…

Diverse economic, social, and legal concerns have brought renewed attention to the problem of financing public schools. The primary economic concern is preparing students to compete successfully in the international marketplace. The change in demographics of the United States also is a major social concern for education. Legal concerns focus on…

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)

After being placed on the back burner during the 1980s, school finance is again a major issue. In the 1970s, reliance on property taxes created school district disparities because of unequal tax bases. Legislative reforms enacted between 1971 and 1985 had the following characteristics: school finance formulas were revamped; the state role in…

Investigates the financial structure of Russia's educational system and finds it wanting. Social, political, and economic changes have rendered the old Soviet system dysfunctional and irrelevant. Authorities, however, have failed to create a replacement. Discusses several possible reforms, including creating a national banking system for…