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)

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)

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 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…

The theme of this seminar was the exploration of techniques and strategies for improving the funding of elementary and secondary education. The proceedings of the seminar included welcoming remarks by Michael Heron followed by the presentation "Problems and Prospects in Education Finance: Who Is Getting All the Money?" by Dr. Wilfred…

This booklet is the third in a three part series dealing with individual and societal expectations of education in Canada and the relationship between basic goals and the principles of financing. This document examines some of the economic factors basic to the design and planning of school financing. The authors first examine the growth of…

The author proposes a tax target plan by which taxpayers could earmark their payments to the local public school of their choice. Several levels of this plan are described and feasibility and costs discussed. (SJL)

This document begins with a section that discusses the demand for education and the identification of the broad characteristics of an educational system that would fulfill the needs and aspirations of the individual and satisfy the requirements of society. It outlines the history of the crisis in educational finance, discusses the problem of…

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…

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…