Flaws in the tax structures supporting public schools are pointed out and suggestions are made for changes. (JD)

This article examines the trend toward tax reduction in many states and discusses the possible effects on educational finance. (MC)

Provides a further examination of nonresidential expanded tax base (ETB) approaches to school finance. Disagrees with Townsend's optimism that more equitable distribution formulas can be found in existing state aid systems, and with Townsend's concern that the specification of distribution formulas will be subject to political manipulation.…

This article discusses the inspiring achievements of Zavala and Ortega Elementary Schools. These two schools are examples of "smart money," public dollars that are invested and generate a high societal return, measurable in real, quantifiable results for workers, businesses and society. The author explores ways in improving school…

Describes New Jersey's budget difficulties, caused essentially by the reluctance of the state legislature to enact tax reforms. Severe cutbacks in state university funds were partially averted due to revenue increases, including a two percent increase in the corporation business tax and a boost in motor vehicle registration fees. (MLH)

Condensed from "Business in Brief," published by the Economic Research Division of the Chase Manhattan Bank, New York, New York, October 1968, 5-7.

This report presents the case for preservation of tax incentives to giving for higher education. Following introductory material, chapter 2 reviews the nature of the present crisis in financing higher education and the vital importance of voluntary support. Chapter 3 presents arguments in favor of the charitable deduction as an incentive for…

There exists a clearly and amply documented need for an alternative to the property tax as a means of supporting public education, and many fiscal experts have expressed themselves in favor of the municipal income tax as a recourse. This analysis attempts to demonstrate that since additional revenues are needed for local governments and an…

This paper discusses the implications for State educational finance of the recent Serrano vs Priest decision and tries to clarify the exact meaning of the Serrano case. It notes that the use of property taxes for financing schools is not barred by the decision. Rather, the case expresses the principle of neutrality -- the level of spending for a…

Describes the development of Proposition One, which threatened to drastically cut education and social services in Florida by reducing the State and local governments' purchasing power to below 1980 levels. Assesses the potential for resurgence of the legislation, following its removal from the ballot by the State Supreme Court. (GC)

Vermont's Act 60 is arguably the most equitable school funding system in the nation. However, it is also one of the most controversial. The disputes are primarily focused on the recapture provision that sends excess revenues from property-rich towns to the state's education trust fund. After a 4-year implementation period, the system is now in its…