This study projects estimates of changes in State tax patterns resulting from the implementation of a modified foundation grant and a percentage equalizing grant. The resulting estimates show increased progressivity of the State tax structure under both types of grants. (Author)

This document presents a model for predicting (1) school district spending per pupil, and (2) the effect of alternative forms of school aid. Constrained maximization equations take account of (1) real expenditure per pupil; (2) real school taxes, income taxes, and nonschool property taxes per household; and (3) homeowner's proportion of property…

It is asserted that conventional school finance analysis must address itself to the social realities of politics and dealing with state legislatures, thus disputing some of the theses offered by Daniel C. Morgan in a previous article. (EH)

The various accumulating problems in Canadian school finance are not independent occurrences but part of a national trend that reflects important shifts in public philosophy. The first chapter briefly outlines the basic elements of educational finance: the sources of revenue, the amount of revenue, the allocation and budgeting of that revenue, and…

This paper (1) provides background on types of State aid to education and describes how they work, (2) discusses the existing expenditure structure in Illinois, (3) describes and analyzes the fixed foundation (Strayer-Haig), variable foundation, percentage equalization, and resource equalizer formulae used for equalization aid in the United…

This document consists of a series of papers by different authors on the subject of school finance and equal educational opportunity. The papers discuss equalizing educational opportunity by means of a resource equalizer or guaranteed valuation grants-in-aid; the impact of changing school finance on metropolitan areas; and three types of…

This policy statement for the National Association of Independent Colleges and Universities addresses student assistance, categorical/institutional assistance, tax policies, government regulation/self-regulation, and corporate and foundation policies. NAICU recommends to the Congress and the Administration a legislative amendment to Title IV of…

Describes model, data, results, and implications of a study attempting to clarify two issues previously overlooked in studies of financing public education with local property taxes: (1) that regionally aggregated data may bias test results, and (2) that local fiscal response to grant programs may vary with the wealth of school districts. (SB)

Remarks that the Kenyan government and parents of school-age children are overburdened by their responsibility for financing secondary and higher education, stating that additional sources of funding must be found. Suggests alternative avenues such as other public sources, private sources, sources within the educational system itself, and sources…

This document contains papers on: (1) proposals for national foundation programs; (2) state support of education; (3) tax reform at Federal, state, and local levels; and (4) contemporary problems in school finance, including equal educational opportunity, urban school finance, grants-in-aid, Federal income tax rebates to the States, voter behavior…

A NEW BASIC CONCEPT IN FINANCING EDUCATIONAL SERVICES IS THE CHANGE FROM VIEWING SCHOOLS AS "STANDARDIZED-OPPORTUNITY-SYSTEMS" TO SEEING THEM AS "DIFFERENTIATED-OUTPUT-ACCOUNTABILITY-SYSTEMS." THE ACCOUNTABILITY SYSTEM OF FINANCE, REQUIRING A SUPPLY OF ANALYTICAL STUDIES TO GUIDE DECISIONMAKERS, WOULD HAVE THREE MAIN…

A reform in the grant-in-aid system passed in Illinois in the summer of 1973 was evaluated. The State Changed on that date from a foundation system to a district power equalization system. Operational definitions of fiscal policy goals, such as fiscal neutrality and permissible variance of expenditures, were established and measurements taken…