Observing the types of progams affected by budget cuts during times of austerity may provide insight into how programs are selected and implemented during periods of abundance. Several areas for consideration during the budget cutting process are discussed. To develop sound educational programs, fundamental requirements must first be defined. (DF)

The dependency of public institutions of higher education on state tax dollars is a major source of financial instability as other state agencies demand more tax dollars for other purposes. This paper presents a new formula for higher education funding and discusses the rationale and implications of implementing the new solution, which will allow…

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)

This paper provides an overview of financing patterns and mechanisms for public education and other services for children. It describes overall levels of support and significant trends over time in funding patterns. The paper also compares and contrasts the financing arrangements and trends in the different children's service sectors, highlighting…

This paper examines the fiscal implications of legislative proposals stemming from the 1985 repeal of the constitutional tax limit for the Small City School Districts (SCSDs) in New York. The proposals would allow SCSD residents to vote directly on the adoption of their school budget. This paper compares the annual percentage increase of school…

The ramifications of a decision by the New Jersey Supreme Court that legislation shall provide for the maintenance and support of a "thorough and efficient" system of free public education for all children in the state from ages 5 to 18 are discussed. Salient points made by the court in the decision are examined, and ensuing reactions…

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)

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)

The lessons of state tax reform learned in California are that education systems need to establish working relationships with all constituencies, work closely with other groups with similar interests, build public faith in education, and encourage and support intelligent and courageous educational leadership. (MSE)

State governments have the capacity to address health resource allocations productively. It is recommended that Massachusetts make an explicit and unequivocal commitment to regional planning and finally, to a state health plan to identify priority needs and resources. (MSE)

Provides a sampling of viewpoints from businessmen, economists, futurists, and government experts on the future of small business presented at hearings before the Subcommittee on Antitrust, Consumers, and Employment, Committee on Small Business, House of Representatives. Problems of taxes, the economy, and government regulations are discussed from…

Argues that tax-target plans, which would permit taxpayers to earmark a fraction of local property tax dollars to specific items or schools, would foster the natural tendencies of social stratification. (Author/MLF)

Argues that tax-target plans address the taxpayers' desire to have monies spent as they would wish so that school services somewhat reflect their own preferences and not solely those of others. (Author/MLF)