This article reviews the current status of school finance in California in the aftermath of Proposition 13 and the Serrano v. Priest decision (which required determination of school funding on some basis other than district property wealth). Specific trends and directions regarding reform issues of the future are identified. (TE)

Examines the role of the courts in requiring the Internal Revenue Service to fulfill its statutory and constitutional obligations to identify racially discriminatory private schools and to revoke their tax exempt status as charitable organizations. Available from Harvard Law Review Association, Gannett House, Cambridge, MA 02138; sc $5.95. (Author)

Cites six documents from the ERIC junior college collection that deal with financing community service programs. (AYC)

Surveys extent to which policymakers, practitioners, and retirees anticipate need for increased support services for aging population. Suggests policymakers and practitioners recognize that additional tax revenue and allocation will help obtain additional services. Calls for balance between desire for services and willingness to pay for them.…

Argues why U.S. Judge Russell Clark, who is presiding over the Kansas City desegregation case "Jenkins v. Missouri," is an example of an imperial judiciary at its worst. The article explains how the cost of the judge's desegregation plan has adversely affected Missouri's budget for 18 years, has caused undue hardships on its population,…

Offers insights into the effects of federal and state unemployment compensation laws on child care operations, including for-profit centers, nonprofit agencies, and family home care. (BB)

Citizens in rural Nebraska filed a lawsuit challenging the reliance on local property taxes for school funding that has led to inequities between rural and urban schools. One answer may be to give smaller school districts more money through a state system of taxation and equalization aid to improve school standards. (LP)

Following a summary of Canadian equity policies and of specific provisions made by Alberta, a statistical analysis of the impact of the existing funding mechanism leads to the conclusion that the alternative models of power equalizing and percentage equalizing would generally increase the level of equalization. (MJL)

Description of the Ann Arbor (Michigan) District Library focuses on the transition from being a public library that had status under the public schools. Highlights include public support for new taxation, expanded and improved services, staff development, partnerships and programs with other community groups and schools, and future plans. (LRW)

Describes the "people's college" as the distinctive nineteenth-century educational institution of the United States. These tax-supported public secondary schools prepared graduates for business and industry but lost their position as the defining secondary institution when challenged to prepare students for college as well as employment.…

The educational funding system in Massachusetts has become less equitable than before, since the passage of Proposition Two and a Half. A decision-making process driven by zero-sum economics, rather than educational needs, is particularly harmful to urban youth; failure to educate every young American threatens the nation's social and economic…

Data concerning state-local systems of financing public education in Illinois reveal inequities across districts of different types as well as between districts of the same type. The procedure should be of value in appraising school finance inequities in states with diverse patterns of school district organization. (MLF)

An analysis of the relationship between district wealth and tax effort concludes that, while state aid is generally equalizing, the school funding structure is a dual system in which state aid is almost randomly spent in outlier districts. It is inferred that outliers translate guaranteed state aid into lower local taxes. (MJL)

There appears to be growing concern that state systems of financing capital outlay may be vulnerable to successful legal challenge. Outlines considerations for the development of a defensible conceptual base for allocating scarce capital outlay funds. (Author/MLF)

Examines local politics, economics, and other factors contributing to the results of the 1987 and 1992 tax elections in a Louisiana city-parish. Results suggest that proponents of educational agendas should couch propositions in terms of developmental policies, because all socioeconomic segments tend to support development. (SLD)