The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

State and local tax performance in the United States and in the South and implications for the financing of public higher education are considered. It is suggested that despite apparent gains in state tax revenues, little overall growth in real terms has been experienced in the region and nation in recent years, nor can much be expected in the…

Trends in Maryland's support of higher education during fiscal years 1976 to 1985 are reported, along with comparisons to other states. Attention is also directed to shifts in the distribution of state appropriations among the various segments of higher education and key trends in expenditure patterns at the four-year public institutions. It is…

This document provides background information intended to help in the formulation of educational finance policy at the national level. The first chapter discusses variations in spending within and between states since the 1930s; causes for inequitable and inefficient revenue raising and resource allocation; and differences between states in…