The campaign for the 1996 Republican presidential election focused attention on proposals to replace the current federal income tax system with a flat tax. This booklet examines the ramifications of a flat tax for local school funding. Section 1 outlines the criteria for evaluating proposed taxes and the purposes of tax systems. The second section…

Among the financial problems facing urban schools are high expenditures per pupil required to provide educational services in urban schools enrolling a disproportionately high percentage of students with exceptional educational needs. Special programs are more costly than regular programs. City schools are frequently confronted with expenditures…

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…

Chapter 6 of a book on school law, this chapter deals with the financial support of schools. According to the author, the constitutionality of state support programs continued to be a major issue in school finance litigation during the past year. The number of cases involving financial aspects of programs for children with special needs increased,…