Using data on school finance alternatives, taxpayer characteristics, and district financing in the Portland (Oregon) metropolitan area, this study tested the taxpayer equity yielded by several models of school financing. The results indicate that greater equity would occur if the state assumed a larger share of school support. (RW)

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…

Simulates effects on educational expenditures in the Boston metropolitan area of establishing a statewide tax on commercial and industrial property to finance state aid for education. Concludes that removing business property from the local tax base for education would adversely affect the pattern of educational expenditures in the Boston area.…

Describes the development and use of a Potential Revenue Index for public schools that can be used to measure the extent to which a state school finance program equalizes potential property tax revenues among local education agencies. (JG)

Addresses the distribution and composition of educational investment among social classes, discussing topics related to equality of educational opportunity, and detailing a plan for financing equal educational opportunity. (JM)

Simulation of the effects of five selected fiscal constraint programs was compared. The authors conclude that fiscal limits are unlikely to have large effects on a state's total economic activity, and any impacts may be negative. The revenue sources and expenditures most affected are policy decisions; education is a significant loser under…

Explores the ramifications of the wealth tax as an alternative funding source for elementary and secondary education in Florida by constructing and quantifying a wealth tax base for the state of Florida and each of its school districts. (JG)

The British North America Act of 1867 mandates the education of Canadians as a provincial responsibility, although some funding comes from federal sources and municipalities share expenditures with provincial authorities. This paper summarizes a study that investigated effective methods of financing elementary and secondary education in Ontario.…

Presents a model explaining voter behavior in educational tax rate referenda, arguing that increasing rejection of these referenda is explained by a narrowing gap between actual school expenditures and the level of expenditures voters regard as optimal. (JG)

This booklet outlines a framework for defining and measuring equity in state school finance and tax structures. The framework focuses on two groups: children, who receive educational services, and taxpayers, who pay for those services. Discussed are the different measures of equity for children and taxpayers, the values inherent in those measures,…

This speech incorporates a major policy statement regarding school subsidies in Maine. The author discusses equality of educational opportunity; and he comments on the property tax, wealth-connected inequities, and class action suits. The speech focuses on a discussion of the Maine subsidy law and its effects; as well as the Maine property, sales,…

Assesses the predictability of educational fiscal performance on the local level by analyzing three dimensions of fiscal performance: locally generated revenue, total expenditures and the levels of aid received by the local unit. (Author/JM)

Discusses valid systems of educational finance under court doctrine set forth in the California case, Serrano vs Priest. (JF)

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…

This publication presents model state educational legislation prepared by the Advisory Commission on Intergovernmental Relations (ACIR) for consideration by individual state legislatures. The ACIR is concerned with improving relationships between federal, state, and local governments; the ACIR legislative program places considerable emphasis on…