When taxation is based on ability to pay and programs are targeted at a minimum service level, every state with any population that requires the service must participate. States and localities receive grants only because groups and individuals are to be treated equally. The role of the recipient government is the provision of the minimum…

Education in Great Britain has been receiving a diminishing share of the financial cake since the inception of the Rate Support Grant system and, particularly, since the introduction of post-Bains Local Authority structures. (Author/IRT)

This issue memorandum describes Constitutional Amendment A, an initiative in South Dakota that, if approved, would prohibit taxation of real property for school purposes. The report provides background information on Constitutional Amendment A, which reads as follows: "The legislature shall make such provision by general taxation as with the…

State education policymakers, polled about potential school finance problems for the 1980s, ranked changes in state general aid formulas and changes in the tax structure for education at the top of seven subject areas. (Author/MLF)

Argues that typical Equalizing Matching Grant (EMG) systems for distributing state school aid cannot be expected to achieve the allocative and distributive goals of school finance. Derives a generalized EMG system and specific school aid formula that satisfy the allocative and distributive criteria. Available from: NTA-TIA, 21 East State Street,…

Examines Georgia's use of the Special Purpose Local Option Sales Tax for Education (ESPLOST). Finds that ESPLOST increases revenue disparities among districts. Discusses policy implications. (Contains 36 references.) (PKP)

Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

key to facilities planning and successful bond issues is involving public. Taxpayers are unlikely to support superintendent's plan but will certainly vote for their own plan. Success means ensuring fiscally uncluttered pathway, retaining an architect, and working with demographer. Appointing broad-based community task force of about 30 members,…

To launch a successful levy or bond issue, school leaders must check with school attorneys or professional associations regarding limitations on marketing activities, allow sufficient campaign time, actively cultivate the press, and involve officers of all district parent organizations. Administrators should arrange for teachers, board members,…

The American people do not favor tax support for private or parochial schools. The issue of vouchers has been placed before the electorate 22 times since 1966, and the voters have rejected it 21 times. It makes little sense for state and national legislators to continue to press for unwanted programs. (MLH)

As deliberations begin on its 1993-94 fiscal budget, California is for the second year in a row facing the likelihood of a decline in revenues. Under the governor's budget proposal, funds for schools would, for the third year in a row, remain at the same level per student in Average Daily Attendance (ADA). The lingering recession in California and…

These hearings contain the text of the Packwood-Moynihan bill (S.2142) and other tuition tax-relief bills before the Senate (S.96, S.311, S.834, S.954, S.1570, and S.1781) as well as the testimony given January 18 and 19, 1978, before the Subcommitte on Taxation and Debt Management Generally of the Committee on Finance. (Author/IRT)

Municipal overburden hypothesizes a causal relationship between high levels of nonschool municipal expenditure (due to high population density, aged housing stock, and other demographic factors) and low school spending levels. This article disproves the hypothesis by estimating demand for education expenditures using a median voter model. Includes…

Describes New York State's experience with school district tax limits in urban districts serving less than 125,000. Originally designed to protect taxpayers, these tax limits have spawned a costly state aid system that raises serious equity issues. Recent legislation removed tax limits and made state aid more equitable. (32 references) (MLH)

The Birmingham (Alabama) school district regressed from a model system in 1926 to a poorly equipped, underfunded one in 1975. In that year, however, in spite of recession and joblessness, the citizens voted a $3 million tax increase for schools. The success of the election may be traced to several factors. Citizens were concerned about the…