Examines federal tax expenditures or subsidies directed toward enhancing the retirement income of the elderly. Charges that such expenditures annually target benefits to the wealthiest segment of the elderly population. Examines equity issues and recommends that these tax expenditures be examined on a case-to-case basis. (JAC)

Uses Titmuss's model of three welfare systems to analyze how the rapidly expanding system of tax benefits available to middle- and upper-income groups parallels the social welfare system for the poor. Operating as a shadow welfare state, the tax benefits system contributes to the upward redistribution of income. (Author/JAC)

This discussion of educational finance highlights the six-fold increase in the cost of education since 1959; changes in the state, local, and federal proportions of school funding; the importance of education in the total economy; and the effect of changing public policy on revenues for education. (SK)

Discusses factors accounting for poverty trends since 1965: government transfers, human resource and employment policies, macroeconomic conditions, demographic change, and changing education. Criticizes the current transfer system (including social insurance and welfare programs) for adverse effects on economic and social behavior. Available from…

Describes the development of Proposition One, which threatened to drastically cut education and social services in Florida by reducing the State and local governments' purchasing power to below 1980 levels. Assesses the potential for resurgence of the legislation, following its removal from the ballot by the State Supreme Court. (GC)

This paper is an indepth survey of American educational finance from its origins to the present and with projections for the future. It discusses the influence of and impact on school finance of some of the following: demographic patterns, changes in the American economy, Sputnik and civil rights events, federal intervention, the courts, local…

This report supplies information on Washington State's ranking, compared to national data, concerning measures of aggregate state support for higher education during 1990-91. It provides data on enrollments as a percentage of population for both two- and four-year institutions, as well as the factors affecting state and local support of public…

New York City, Buffalo, Rochester, Syracuse, and Yonkers share many qualities of cities in the Northeast including blighted neighborhoods, deserted factories, heavy municipal debt, shrinking constitutional taxing and borrowing limits, reductions in services, an aging housing market, substantial unemployment, and financially dependent school…

This report summarizes the status of states' budgets at the end of fiscal year 1997. The year's strong national economy boosted tax revenues and helped to decrease welfare rolls. Unemployment at the end of 1997 was below 5 percent nationally and real GDP growth was 3.5 percent for the first 3 quarters of the year. These indicators translate into…

Describes the structure and scope of California's public postsecondary education system and discusses: (1) recurrent education within this system; (2) the recent "taxpayers' revolt"; (3) the impact of Proposition 13 on recurrent education; and (4) the difficulties faced by recurrent education because of new public expenditure priorities…

Examines the growing age-race stratification of society, especially in California. Asserts that the future taxpayers of tommorow--disproportionate numbers of young Latinos and other minorities--must be educated and trained at levels that will enable them to support the growing population of older adults. (GC)

Examined in the first report is the need for educational improvement in higher education in Louisiana. Discussion focuses on the state of the economy: half of Louisiana's economy (production and manufacturing) is in decline, while the other half (production jobs) is uncertain. Cooperation between higher education and business offers hope for the…

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…

The finances of major school districts in New York State during 1980-81 and 1981-82 are summarized in this report. Trend data are provided on full value, expenses, State aid, tax rates, and local levy. These items are also shown on a per pupil basis for the entire State, New York City, and the balance of the State. Eleven statistical tables are…

Describes four major tax acts which significantly impact businesses and individual taxpayers. Includes important issues affecting businesses, such as changes in minimum wage, depreciable personal property, pensions, and tax credits. Also describes important issues affecting individuals, including changes in spousal IRAs, adoption expense credits,…