Tests an interest-group model of public spending by using variations in spending levels across states and counties. Results provide support for this model, in that education spending increases as the number of parents in the electorate increases. An analysis of Texas counties shows that areas with relatively large elderly populations spend less on…

Presents a portfolio model for management principles that can be applied to state and local government tax structures to determine how governments can minimize tax variability for any desired rate of growth of revenues and apply the principle to the issue of funding education. (Author/MD)

This report examines the theoretical result of a change in the way Oklahoma could fund its common schools if it used a Texas tax system that relied heavily on an ad valorum tax structure or another taxation system. Using data from the 1999 school year, calculations of state aid for the more than 540 school districts were made for four scenarios:…

Voluntary support has been a major factor in the financing of American higher education since colonial times. Yet several recent proposals intended as tax reform measures threaten to reduce voluntary donations at a time when the nation's postsecondary institutions are in the throes of financial distress. The income tax proposals that would have an…

State education policymakers, polled about potential school finance problems for the 1980s, ranked changes in state general aid formulas and changes in the tax structure for education at the top of seven subject areas. (Author/MLF)

Presents data collected through a questionnaire from Connecticut public libraries which indicate that libraries that engage in public relations activities show a higher public support as evidenced by a higher budget allocation than libraries which do not engage in public relations activities. The questionnaire is appended. (Author/CWM)

Examines Georgia's use of the Special Purpose Local Option Sales Tax for Education (ESPLOST). Finds that ESPLOST increases revenue disparities among districts. Discusses policy implications. (Contains 36 references.) (PKP)

The State and Local Fiscal Assistance Act of 1972 was shaped by a decade of discussion and compromise. Under the Act, federal funds have been disbursed to all State and local general purpose governments from 1972 through 1976. This legislation has been renewed without major revision. The principal focus of this work is an evaluation of the…

This document presents statistical data by state for 1974-74 appropriations of state tax funds for operating expenses of higher education. Two points stand out in summarizing the encouraging aspects of the state appropriations picture as shown in this document: (1) Many institutions show increases that are far greater than the necessary standstill…

This study used state-level data on expenditures since 1977 to study the forces underlying the shift in state financing of higher education. The focus is on interactions between state appropriations for higher education, other state budget items, especially Medicaid, and the business cycle. The first section documents the substantial decline in…

A survey was conducted in Washington State to measure the general public's awareness and perceptions of community college capital funding needs; to evaluate the feasibility of success for a statewide capital funding initiative campaign based on increased property tax assessments; and to serve as a baseline study for future campaign strategies. The…

The Federal government can meet its responsibility to ensure a certain minimum level of living for its citizens in two ways. An income-tested approach provides minimum standards of income, goods, and/or services for only the poor. A non-income-tested approach provides minimum standards for all citizens, regardless of income. This paper reports on…

This report presents the case for preservation of tax incentives to giving for higher education. Following introductory material, chapter 2 reviews the nature of the present crisis in financing higher education and the vital importance of voluntary support. Chapter 3 presents arguments in favor of the charitable deduction as an incentive for…

This paper analyzes obstacles to educational equity by focusing on state policies and local actions in Massachusetts from 1978 to 1983. Three obstacles are examined in particular: conflicting state-level priorities, the tax revolt movement, and local autonomy. (TE)

The General Accounting Office assessed the likely impact of replacing personal income with the Representative Tax System (RTS) on the distribution of federal aid among the states in three formula-based programs. These programs were the General Fiscal Assistance Act of 1972, known as the Revenue Sharing program; Title XIX of the Social Security…