This study is the first to empirically examine how school districts allocate resources in response to capital investment revenue from statewide penny sales taxes (called SAVE funds), and whether SAVE funds affect student outputs (i.e., educational achievement). We found evidence that school districts do not use SAVE funds to increase capital…

This discussion of educational finance highlights the six-fold increase in the cost of education since 1959; changes in the state, local, and federal proportions of school funding; the importance of education in the total economy; and the effect of changing public policy on revenues for education. (SK)

The deduction of state and local taxes in computing federal tax has been a effective though hidden form of federal assistance to education since 1862.This article estimates the state-by-state impact of eliminating such support in fiscal year 1987, as suggested in recent tax reform proposals. (17 references) (MLH)

Flaws in the tax structures supporting public schools are pointed out and suggestions are made for changes. (JD)

Children's Investment Trust is a proposed trust fund for children's services (nutrition, health, education, and social services) similar in design to Social Security fund. The trust would be funded by a small, progressive payroll tax levied on both employer and employee on wages greater than $5 per hour. The tax would raise $25 billion more every…

Discusses four themes in the efforts to secure public support for private education: (1) to save private schools from disappearing; (2) to preserve benefits already received; (3) to gain benefits wrongfully denied; and (4) to effect reform via support for private schools. (JOW)

Four major concerns regarding functional responsibilities in American cities are examined in this paper. Implications of the findings suggest reducing the scope of the old, northeastern cities and transferring functions to other levels of government. (Author/RLV)

One of the most elusive problems confronted in designing state aid programs for the public schools has been the determination of equitable measures of local fiscal capacity. (Author)

Argues that categorical funds should be available with few restrictions so that local education agencies can make decisions on how to add the funds to the tax-levy base. Claims that this type of funding could provide a variety of instructional programs to meet the needs of targeted students, without segregating them or contributing to their…

The initial financial outcomes of the "voucher plan" applied to the nonpublic schools in British Columbia are assessed. The schools are then described and a summary of the methods of financing both public and nonpublic schools is offered. Impacts of aid on parents, students, taxpayers, and the government are discussed. (Author/PN)

Using national data from various sources, this study investigates the influence of financial aspects of state higher education policy on college completion. It found that college completion is positively associated with total state grants as a percentage of appropriations of state tax funds for operating expenses of higher education and state…

The trend toward corporate political support of higher education appears to be spreading. After years of corporate and business financial support to higher education, now groups in Kentucky, Washington, Utah, West Virginia and other states are making political contributions to higher education as well. (MLW)

Steep cuts in federal aid to higher education have broad implications for the future of U.S. society. Even if federal funding can be saved, however, institutions must look increasingly to private sources for financial support. New tax laws provide other incentives and disincentives for giving and should be carefully considered. (MSE)

This paper explores interactions between social welfare programs and associated supportive taxation programs. Focus was on the effect of one program on another, effects of one program on a set of other programs, effects of tax and benefit reduction rates, and effects of interacting programs on the governments that create/maintain them. (TJH)

Contrasts the arguments of economists who measure the value of library services to society by business standards with the criteria of "the public good" which predominated during the development of public libraries and argues that libraries must continue to serve the whole community. Twenty references are cited. (RAA)