Preserving existing revenues is an essential component of the work of school business officials. The broad ranges of activities that can affect school district revenues make identifying potential threats difficult. By understanding the issues that affect school district revenue, school business officials are better able to diminish its erosion--a…

Defines the value-added tax and examines it in light of equity, economic effects, cost of administration, and stability and yield. Compares the tax with the property tax and suggests alternative ways in which States and the Federal Government may participate in the financing of education. (DN)

Examines the cost-effectiveness of ITV (interactive television) in seven school districts participating in a cooperative educational association. In all cases, providing the courses on site was far less costly than supporting the courses through distance education. Average cost savings would have ranged from 622 percent to 78 percent. (Contains 12…

The Government Accounting Standards Board's current Measurement Focus and Basis of Accounting Project has identified alternatives in financial resources accounting that will reduce the opportunity for political, budgetary, or other pressures to allow school districts to shift the burden of providing current-year's services to future-year's…

Describes the debate in Canada about using property taxes to fund education. Reviews alternatives to the property tax and discusses education funding in provinces across Canada. (LMI)