Using research conducted by the federal government's own finance department, social policy groups released the report, "Paying for Canada: Perspectives on Public Finance and National Programs." It showed that deliberate government policy to reduce taxation levels for some of the most economically advantaged groups in Canada had resulted…

Considers user charges from the perspective of (hidden) taxation theory and relevant principles (benefit, ability-to-pay, yield, neutrality, and administrative costs), based on semistructured interviews with 43 educators conducted at 18 British Columbia secondary schools. Students were offered more choices, but imposition of fees probably…

These volumes update the three previous editions (published for 1976-77, 1978-79, and 1986-87) by describing school finance programs in 1990-91 in the United States and Canada. This effort is descriptive, rather than prescriptive. The volumes consist of two major parts. The first part provides an overview of the school finance systems in the two…

In Canada, a local school system's budget is financed from provincial grants, a local school tax, and miscellaneous revenues. The bulk of provincial grant revenue is allocated to counteract inequalities in the wealth base. Two tables and one figure display information by province. (seven references) (MLF)

This study examines repercussions of the incentive nature of the Manitoba property tax credit plan in relation to local school systems' taxation practices during 1978 to 1981. Data from municipalities and province school systems were obtained from the Manitoba departments of education and municipal affairs. Investigation was carried out in five…

This paper addresses concerns with equity in education financing in Alberta, Canada. It describes the major issues involved in funding education and proposes alternative ways of addressing them. The issues are the following: (1) every student should have access to an education which meets his/her needs, but the costs of this education varies…

The British North America Act of 1867 mandates the education of Canadians as a provincial responsibility, although some funding comes from federal sources and municipalities share expenditures with provincial authorities. This paper summarizes a study that investigated effective methods of financing elementary and secondary education in Ontario.…

The various accumulating problems in Canadian school finance are not independent occurrences but part of a national trend that reflects important shifts in public philosophy. The first chapter briefly outlines the basic elements of educational finance: the sources of revenue, the amount of revenue, the allocation and budgeting of that revenue, and…

A review of the property tax system of financing education in Ontario provides historical background for the consideration of alternative approaches to reform. The problem of declining enrollment lends a sense of immediacy to the discussion. The present system of finance is found to be unsatisfactory because of inequities in property assessment…

Fiscal equity and taxation equity in educational finance have been key issues in the United States and Canada over the past 2 decades. Part 1 describes the Province of Alberta's search for a solution to fiscal and taxation equity by looking at the education funding system. The growing disparities in educational resources available to school…

This report provides data on assessment and requisition for Alberta (Canada) school jurisdictions for 1986 and 1987 fiscal years. It also contains information on debenture borrowing, and financial statements for school districts and counties. The assessment and requisition data for calendar years 1986 and 1987 include a provincial total. No…

This report provides data on assessment and requisition for Alberta (Canada) school jurisdictions for the 1987-88 school year (1988 fiscal period). It also contains information on debenture borrowing, and financial statements for school districts and counties. Assessment and requisition data include a provincial summary; other information is…

This paper seeks a plan for financing education in Ontario that minimizes the disruptive effects of declining enrollment and changing enrollment patterns, is sensitive to the limitation of resources, and provides clear channels of authority and responsibility between citizen and policy maker. The author considers the alternatives for placing the…

This report provides certain financial data on the school jurisdictions of Alberta (Canada). Consisting entirely of statistical tables except for a brief foreword, the report contains assessment and requisition data, student-teacher ratios, and unsupported debt and financial statement data. Information is presented for the 1988-89 school year or…

This report provides financial data on the school jurisdictions of Alberta (Canada). Consisting entirely of statistical tables except for a brief foreword, the report contains assessment and requisition data, student-teacher ratios, and unsupported debt and financial statement data. Information is presented for the 1989-90 school year or 1990…