Between the 1966-76 and 1976-77 school years, expenditures per pupil for the maintenance and operation of Georgia public schools rose 146 percent. Even after adjustments for inflation, this is a substantial increase. Faced with taxpayer resistance to increasing taxes, educational leaders can choose from three options. They can adopt an aggressive…

States have made major strides in devising more equitable school finance plans. Constructive debates still occur, however, over the choice of basic funding plans, the balancing of taxes and expenditures in new finance plans, and the need and feasability of coordinating financial and educational reform movements. The resolution of these debates at…

In the 1980s, equity concerns will come into conflict with efficiency concerns in school financing. This paper attempts to trace the changing nature of these concerns during the 1970s and to suggest trends for education financing in the 1980s. The first section discusses equity issues related to state school finance reforms and suggests that…

In Brigham et al. v. State of Vermont (1997), the Vermont Supreme Court struck down the previous state-funding system and directed the legislature to come up with a new system that would eliminate the inequities among the local school districts. An analysis of this decision and its consequences is offered here. The paper recaps the funding system…

This paper discusses the continuing need for additional educational funds and suggests that the only way to gain these funds is through concerted and persistent political efforts by supporters of education at both the federal and state levels. The author first points out that for many reasons declining enrollment may not decrease operating costs…

The real property tax is local government's primary source of revenue, providing 48 percent of local governmental revenues nationwide. Of all local government expenditures, 37 percent go to elementary and secondary schools. Therefore, problems with property tax become problems of school finance. Taxes and subsidies generally do not change the…

State legislation that has contributed to the reduction of Arkansas' tax base is described in this paper. Amendment 59, adopted in 1980, has reduced the state tax base by millions of dollars. At the end of 1992, the majority of school districts have equalized their real, personal, and carrier and utility property. Act 34, the current foundation…

School district bond ratings, issued on request by Standard and Poor's Corporation or Moody's Investors Service, hold implications for school districts' financial management. Ultimately, the bond rating assigned is a factor affecting the total cost of the bond issuance, related to the principal and interest payments over the life of the debt. A…

The Tennessee School Finance Equity Study was begun in 1978 to review the equity and adequacy of Tennessee's Public School Finance Program. Changes in the structure of the Tennessee Foundation Program (TFP) did achieve greater equity in the amount of funds local districts obtained from the foundation program even though the residence of the…

An investigation of a proposed public transit was based on the assumptions that knowledge of school tax referenda should provide a framework for understanding voter behavior in other types of referenda, and that propositions generated in one type of research should hold up in another. It was anticipated that there would be spillover effects from…

A sample of teachers, principals, supervisors, superintendents, school board members, and county commissioners across Tennessee responded to questionnaires concerning funding patterns and revenue sources for public education. Except for the commissioners, who are the funding agents for school systems in Tennessee and are responsible for setting…

This paper is primarily concerned with identifying and explicating the environmental forces and political factors responsible for legislative enactment of major school finance changes in Wisconsin in 1973. Easton's political systems theory serves as a conceptual framework for the study. In addition, Lindblom's leadership model, Truman's interest…

The school district fiscal capacity data (1962 and 1967) of the National Finance Project were analyzed for psychometric adequacy and robustness of component composition. The procedures involved: (1) the computation of the Kaiser, Meyer, Olkin Measure of Sampling Adequacy, (2) inspection of the off-diagonal elements of the antiimage covariance…

This report reviews local tax reform and describes an approach to simulating the effects of proposed tax reform on local school districts in Pennsylvania. The microcomputer spreadsheet simulation led to the development of a model able to meet the feasibility criteria established for such a simulation model. The model was designed to input…

This article discusses several relatively new issues involved in current debates over education finance policies, notes the research related to them, and summarizes the areas for which additional research is needed. The areas discussed are the impacts of school finance reform, school district financial behavior, the impact of school finance reform…