Simulates effects of regional, nonresidential, expanded tax-base (ETB) school-finance approaches on measures of student and taxpayer equity for New York State. ETB plans are regressive, as they fail to decrease the variation in tax burden across districts, allowing high-wealth districts lower relative tax burdens. (23 references) (MLH)

In fall 1978, Paul Gann, who worked with Howard Jarvis to pass California's Proposition 13 in June 1978, sought to qualify an intitiative placing a constitutional limit on state and local government expenditures. This initiative qualified and was approved by voters in November 1979 as Proposition 4. Gann's solicitation set the limitation's base…

During the late 1960s and early 1970s a tax revolt occurred that affected school budgets in states in which citizens vote on school taxes and budgets. While the revolt was started by persons opposed to any tax increases, it was helped by those who felt that reduced enrollments should mean lower school costs and by those who felt that only persons…

The partial financing of New York State's public schools with a state-mandated tax coupled with state aid based upon county or regional wealth rather than local district wealth would provide greater equalization of both revenues and expenditures of school districts than does the present law. A comparable increase in state aid appropriations under…

Analysis of figures nationwide indicates that local school districts have reduced their reliance on property taxes while states have increased support for schools. However, states face serious fiscal problems, and the property tax system should be reviewed in light of the need for more local support for schools. (MJL)

Summarizes changes in state tax laws and tax revenues, including income, sales, and motor fuel taxes, and presents data on public school revenues and expenditures. (RW)

Presents a conceptual framework showing that state policy choices affecting division of school financing responsibilities and targeting of state aid to poorer school districts determine the degree of taxpayer equity. The framework explains the relationship between taxpayer and pupil equity and provides indicators to evaluate how state school…

In 1972 the Center for Research and Development in Higher Education at the University of California, Berkeley, conducted a survey to find answers to questions raised by state and institutional policymakers. A questionaire requesting appropriation and enrollment information for fiscal years 1963-1972 was sent to each statewide coordinating or…

Research into voters' reasons for supporting or opposing Proposition 2 1/2, Massachusetts's 1980 property tax limitation measure, revealed that educational issues were of moderate importance and that voters were more interested in restructuring educational finance and governance than in reducing school budgets. Still the passage of the measure…

Two shortcomings in the implementation of guaranteed tax base or equalization formulas--limitations on state equalization aid and inaccurate portrayal of fiscal capacity--can maintain or increase financial disparities among school districts. Data on Michigan districts illustrate how inaccurate fiscal measurement expanded existing disparities…

The combined effect of the "Serrano" decision and Proposition 13 left California school districts with aging, overcrowded facilities. Chico schools won a $18.5 million general obligation bond election for facilities construction. With $11 billion needed for new school construction, California will need to tap local sources. A sidebar…

According to the 21st annual Gallup/Phi Delta Kappa poll, the public favors school choice, a more standardized national curriculum, improvement of public school quality in poorer and innercity areas, reduction of class size in early grades, afternoon school and summer programs for children of working parents, and increased state and federal…

Finds that school property taxes have been substantially reduced under the new Michigan school finance system and have been replaced with new state revenues, although it is uncertain whether these new state dollars will be available in a recession. Finds that substantial disparities remain between Michigan school districts in revenues and…

This study examines repercussions of the incentive nature of the Manitoba property tax credit plan in relation to local school systems' taxation practices during 1978 to 1981. Data from municipalities and province school systems were obtained from the Manitoba departments of education and municipal affairs. Investigation was carried out in five…

This study attempted to determine the knowledge of Tennessee public school finance on the part of teachers, businessmen, school administrators, elected officials, and industrial workers. Students in a class on public school finance administered the questionnaire to over 1,000 subjects. Results revealed that respondents feel that public education…