Describes strategies library director Dan Wilson used to keep the New Orleans Public Library ahead of budget shortfalls. Successful lobbying efforts to get a tax levy; growth in the library budget, technology, and services; changes in the service population; and Wilson's role as a facilitator are covered. (KRN)

Summarizes the federal treasury regulation governing the deductibility of educational expenses and outlines why it is disadvantageous to student taxpayers. Proposes that Congress permit the accelerated amortization of qualified educational costs over a five-year horizon. (155 references) (MLF)

Of the 58 referenda held in search of capital funds for public library buildings in 1997, 49 were successful, and of the 67 referenda seeking operating funds, 55 were successful. Funding levels and voter approval rate are examined, and a sidebar describes a bond issue at the Topeka Public Library. (LRW)

Examines the efficacy of nonresidential expanded tax base (ETB) approaches to school finance. A simulation estimated effects of statewide and regional nonresidential ETB approaches on measures of student equity for New York school districts. ETB approaches would improve student equity at no additional cost to the state and need not adversely…

Summarizes alternative tax systems available to school districts in Ohio and reviews their development. Presents socioeconomic information about the populations of two Ohio towns, summarizes limitations of the property tax as the primary source of local school funds, and discusses implications of passing a city-district income tax in Euclid, Ohio.…

In our rapidly aging society, the support of older adults is critical for public education. Older taxpayers are not as racially diverse as the school children affected by their votes. Although a few districts have recognized senior citizens as rich, untapped resources and implemented systematic intergenerational programs, most efforts are…

Examines the cost-effectiveness of ITV (interactive television) in seven school districts participating in a cooperative educational association. In all cases, providing the courses on site was far less costly than supporting the courses through distance education. Average cost savings would have ranged from 622 percent to 78 percent. (Contains 12…

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)

The current Illinois school finance formula fails to bring very wealthy districts within acceptable equalization bounds. Manipulating tax rates of wealthy and other districts is unacceptable or financially unfeasible. This paper proposes a two-stage process requiring state equalization at the county level, followed by equalization within each…

This study attempts to understand educational priorities through an investigation of budget choices made by 46 Oregon school districts. Two-thirds of the sample districts did not experience stringent fiscal constraint; the remainder showed budget allocation patterns favoring instruction at the expense of administrative and other areas. Includes 20…

The plight of private colleges that cannot pass inflation on to the taxpayer as the public institutions can is discussed. A proposal is presented that the four-year public sector be redefined as one that receives not more than a 50-percent tax subsidy. (MLW)

It is proposed that New Jersey assume approximately 70 percent of the cost of its public schools. Several other proposals are presented, all a radical departure from current school funding practices. (BW)

Questions of college performance in the United States are inevitably answered in terms of numbers rather than performance. A Tennessee policy links two percent of state funding to outcomes rather than size. The policy has major implications for funding and performance in colleges and other service-oriented institutions. (Author/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)

The Advanced Further Education (AFE) Pool was conceived in Britain in the 1950s to distribute public funds for higher education. The 1980-81 pool broke with tradition by having a fixed amount to be apportioned by local authorities rather than having a size determined by institutional needs. The change is seen as fundamentally political. (SE)