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…

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…

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)

Contemplation by the Illinois General Assembly of a new grant-in-aid system for school finance has suggested a review of educational finance in that state. Taxation maintaining support of public education since 1825 and the establishment of the first free schools are examined. The issue of local funding, the inequities caused by such funding due…

"Grapevine" presents timely data on state tax legislation, state appropriations for universities, colleges, and junior colleges, and legislation affecting education beyond the high school. This compilation presents issues of "Grapevine," published between 1977 and 1988, containing such articles on community colleges as: (1) "State 2-Year Colleges…

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…

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…

State education agency personnel in 48 states were surveyed regarding current financing practices that would positively affect small school districts. One-half of the states were found to currently provide some type of additional operating revenue to small schools or school districts through pupil weighting, identification as geographically…

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…

This report provides statistical and financial data about the 19 community colleges in Kansas, based on information submitted to the State Department of Education by the community colleges. The nine sections of the report present: (1) actual revenues and expenditures by institution with state totals for 1985-86; (2) 1986-87 adopted general,…

Fiscal support for higher education and policy concerns at the state level during difficult financial times are discussed, with specific reference to the western states. States vary widely in several ways: the strength of their economies, the actions of legislatures and voters to reduce the revenues or the expenditure base of state and local…