The Potential Revenue Index (PRI) emphasizes the per cent of current school revenues that are derived from unequalized local taxation. Its purpose is to measure the extent to which potential school per pupil revenues are equalized by various State school support programs. One can also ask how much additional tax revenue people in low wealth school…

The Federal Government has a responsibility to help States and localities meet specific education needs that involve the national interest. It has a companion responsibility to provide such assistance with as much equity, simplicity, and stability as possible. For greater equity in the distribution of Federal funds, Congress should reform the…

School-business partnerships are flourishing across the country, but many schools and students are not being reached by these efforts. It is time now to look beyond the individual partnership programs and focus on systemwide issues in order to make the vast and fundamental improvements needed in public schools. Some corporate communities are…

This paper examines previous changes in school finance reform, makes some future projections about the direction finance reform might go, and indicates what strategies seem particulary effective. It begins at the Federal level by taking a look at the overall Federal budget picture and its implications for the Federal role. The author proposes that…

During the past 5 years, Oregon has set in motion a set of fundamental changes in state policy that will radically affect schools. It has: (1) reduced property taxes without increasing other taxes in a way that will reduce state/local taxes as a share of income from 12.1 percent of personal income in 1991 to 10.3 percent in 1996; (2) shifted to…

Fiscal equity and taxation equity in educational finance have been key issues in the United States and Canada over the past 2 decades. Part 1 describes the Province of Alberta's search for a solution to fiscal and taxation equity by looking at the education funding system. The growing disparities in educational resources available to school…

The great similarity between the Canadian and American structures of school finance conceals some fundamental, constitutional, and structural differences that shape the trends in Canadian school finance. First, provincial governments exercise a high degree of centralized control over education and its finance. Second, provincial governments have…

A new argument is made for school finance equalization, based not on "equal protection" or "equal educational opportunity," but on constitutional requirements for tax equity in New Hampshire. Since inequalities in school finance are a taxation problem, they call for tax reform. The analyses rest on four points: (1) that…

This paper reviews the rationale for community services education and the effects of different methods of financing adult education programs. Two case studies of community services financing in California are reported to illustrate different approaches toward financing permissible under state statute. The College of San Mateo finances its…

A 1973 Illinois school finance reform program initiated a guaranteed tax yield system that can also be considered a district power equalization system. This paper evaluates this reform according to four criteria: permissable variance, fiscal neutrality, reward for effort, and aid to urban areas. Emphasis is given to a discussion of legal and…

In this paper, the author examines the Federal role in the financing of schools given the facts of rising costs, pressure for greater equalization, court rulings that clearly place basic responsibility for financing of public education in the hands of the State, and given severe limitations on Federal funds. Matters considered include Federal…

Many states have found that financing public schools through local property taxes is unlawful under their state constitutions; as a result, they must consider using state tax revenue as the primary source of local school-district funding. The recent California experience provides a sample of political economic behaviors used to respond to the…

In 1996, the Mississippi State Department of Education published information on accreditation, finances, student achievement, and other variables that could be utilized to assess each school district's success. After the report's publication, questions surfaced regarding disparities in the funding of the public school districts in the state. An…

This article describes a campaign for the passage of a 1989 bond referendum for the construction of two elementary schools in rural Lunenburg County, Virginia. The article, written from the perspective of a neophyte school superintendent, offers a demographic description of the county, describes various voter groups, and provides a chronology of…

This paper attempts both to provide a way of looking at school finance in order to make wiser decisions about it and to discuss some alternative ways to finance the public schools of New York State. The New York school finance system is examined in terms of equity, efficiency, and responsiveness, as are some of the characteristics of the…