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)

Describes some of the major trends and developments in Canadian school finance and discusses some of the key school finance issues presently facing provincial governments. (Author/JG)

The Province of New Brunswick, Canada, as part of a mammoth reshuffling of provincial-local relationships, established an Equal Opportunity Program and took over the entire burden of financing public elementary and secondary education on January 1, 1967. On May 20, 1971, at a conference on State financing of public schools, questions about the…

If the property tax in Alberta becomes more restricted to the financing of property services, educational program budgets can look to federal, provincial, and local sources of incremental and replacement revenues. At the federal level, unconditional grants might be appropriate, similar to the 50-percent of operating costs grants now used for…

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…

The great similarity between the Canadian and American structures of school finance conceals some fundamental, constitutional, and structural differences that shape the trends in Canadian school finance. First, provincial governments exercise a high degree of centralized control over education and its finance. Second, provincial governments have…

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…

Using statistical data, this paper analyzes methods for educational finance in Ontario that provide alternatives to present fiscal inequalities. There are currently five barriers to equity: the lack of directly comparable measures of local tax-paying ability, the extremes in unit equalized assessment caused by the large number of school…