This handbook aims at helping policy makers and social partners to look at the issues involved in financing work-based learning programmes--programmes that are part of formal vocational education and training and combine learning in the workplace with learning in the classroom--and to make better choices between the policy options that face them…

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)

Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

Describes New York State's experience with school district tax limits in urban districts serving less than 125,000. Originally designed to protect taxpayers, these tax limits have spawned a costly state aid system that raises serious equity issues. Recent legislation removed tax limits and made state aid more equitable. (32 references) (MLH)

Reviews formula funding in higher education literature, including purpose, historical perspectives, definition and development, characteristics, advantages and disadvantages, and future trends. In light of citizen demands, the formula approach seems the best method to ensure a satisfactory relationship between state government and state…

Thoroughly explains the Balanced Budget and Emergency Control Act of 1985 (Gramm-Rudman-Hollings) and its probable implications for federal elementary, secondary, and higher education programs. Cancelling any portion of the authorized budget will reduce education program funding by 4.3 percent--compounding a 16 percent reduction during 1981-1986.…

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…

In 1993 the Michigan Legislature voted to eliminate the property tax as a source of school revenue, cutting the educational budget by $6.3 billion. An alternative funding source was not identified. Proponents of the bill say it will move the Michigan educational system into the 21st century; opponents criticize the bill as being a political…

This paper examines the financial status of public universities in Ontario, Canada, and makes the argument that they are under-funded by the Ontario government. An opening section notes the recent announcement by the government of funding levels for 1992-93, 1993-94, and 1994-95 which are below the projected rate of inflation and suggests that…

A fact sheet reported medical care costs incurred and funding sources received by county and local governments in Blaine and Hill Counties, Montana, to provide care for indigent Indians. Data obtained from county clerk and recorder offices and welfare departments showed that Blaine County spent about 1% of its operating revenue on indigent medical…

Data on 1982-1983 state support for elementary/secondary and higher education are presented. The objective is to provide policymakers information on how funding decisions vary and to promote self-analysis of how well each state is doing. Data and narrative analysis of regional trends cover: demographic characteristics, state support for…

Two Oregon schools districts that have been effective in managing their resources are Reedsport, a smaller district and the subject of part 1 of this bulletin; and Beaverton, one of the largest districts in the state, the focus of part 2. The Reedsport district plans the use of its funds based on a goal-setting process in the areas of instruction,…

This paper examines the federal and state constitutional and statutory issues that affect the capacity of governments to raise revenue for education and other children's services, including mandates and key legislation that limit revenues, expenditures, and borrowing. The paper is divided into three major sections: (1) legal issues affecting…