The Serrano decision has caused policy makers in California to search for departures from the current system of public school finance. Citizen and legislative evaluation of alternative finance systems is being confused by the employment of diverse interpretations of Serrano. Although the Court's decision may appear to indicate clear-cut methods of…

The author examines sources of taxpayer discontent with property taxes and with public education. He proposes full state funding as a solution to education's financial dilemma. (Author/SJL)

On October 2, 1989, the Texas Supreme Court, in the "Edgewood v. Kirby" decision, found the current school-finance system unconstitutional. The evolution of this decision, through its early origins, the establishment of the current structure (1949-81), House Bill 72 (1984), and Senate Bill 1019 (1989), is described. Also described are…

A review of the property tax system of financing education in Ontario provides historical background for the consideration of alternative approaches to reform. The problem of declining enrollment lends a sense of immediacy to the discussion. The present system of finance is found to be unsatisfactory because of inequities in property assessment…

Behind the concept of power equalization is the assumption that at any specified tax rate every school district in a State, regardless of wealth, has the same dollar resource level per pupil. A State established schedule of local district funding level choices related to tax rates is essential; however, tax levels are always a product of the…

Discusses alternative sources for school funding to replace the traditional heavy reliance on local property taxes and addresses the problem of financial inequity between school districts. Proposes complete state financing of all school districts and an increased state income tax as possible alternatives to local property tax-based school funding.…

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…

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…

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…

This paper seeks a plan for financing education in Ontario that minimizes the disruptive effects of declining enrollment and changing enrollment patterns, is sensitive to the limitation of resources, and provides clear channels of authority and responsibility between citizen and policy maker. The author considers the alternatives for placing the…

Full State assumption of educational finance would (1) distribute educational resources according to children's learning needs, rather than local property values, (2) provide a wide range of subject and topic choices to students, (3) remove financial barriers now confining low income areas, (4) encourage State governments to raise educational…

Using statistical data, this paper analyzes methods for educational finance in Ontario that provide alternatives to present fiscal inequalities. There are currently five barriers to equity: the lack of directly comparable measures of local tax-paying ability, the extremes in unit equalized assessment caused by the large number of school…

This is the first in a series of monographs on current issues, problems, and practices in school administration. It is intended to provide experienced school administrators with a general review and a fresh look at various problems of school finance; school board members, State legislators, and members of Congress with a better understanding of…

This book describes Nevada's system of education, its historical development, how the schools are organized and financed, what is taught, and who is qualified through what procedures to teach. Seven chapters cover the following subjects: (1) Nevada's natural resources--geography, climate, people, schools and countries and school enrollments; (2)…

This document contains the proceedings of the 16th annual National Conference on School Finance. The Conference participants included representatives of State education agencies, professional associations, and State legislatures, as well as professors of school finance. Topics discussed include fiscal neutrality, cost differentials and cost…