Uneven access to taxable real property wealth currently produces wide disparities in per pupil expenditures among New York state school districts. The state's operating aid formula does not compensate for the inequities in low wealth districts having an operating expense level of more than $1,500 per pupil. In the last decade several proposals…

Presents the arguments, pro and con, on the use of the local property tax to finance the schools. A bibliography is appended. (SJL)

Argues that categorical funds should be available with few restrictions so that local education agencies can make decisions on how to add the funds to the tax-levy base. Claims that this type of funding could provide a variety of instructional programs to meet the needs of targeted students, without segregating them or contributing to their…

Public school funding in America comes from federal, state, and local sources. Because nearly half of those funds are generated by local property taxes, the American system generates large funding differences between wealthy and impoverished communities. This paper reports on the characteristics of these financial inequities. It notes that sharp…

Describes how state and local school aid systems operate in Oklahoma, Delaware, and Alaska, how they have changed, how equity objectives vary among them, and how well the systems achieve objectives. Emphasizes special circumstances in each state and finds that equity must be studied in relation to other policy objectives. (JW)

The Supreme Court's decision in "Mueller v. Allen" raises important constitutional questions about state financial support for the promotion of religion. The case also raises the issue of whether this nation can provide adequate financial support for public schools while simultaneously diverting tax resources to the nonpublic schools.…

Summarizes the federal treasury regulation governing the deductibility of educational expenses and outlines why it is disadvantageous to student taxpayers. Proposes that Congress permit the accelerated amortization of qualified educational costs over a five-year horizon. (155 references) (MLF)

Summarizes alternative tax systems available to school districts in Ohio and reviews their development. Presents socioeconomic information about the populations of two Ohio towns, summarizes limitations of the property tax as the primary source of local school funds, and discusses implications of passing a city-district income tax in Euclid, Ohio.…

In our rapidly aging society, the support of older adults is critical for public education. Older taxpayers are not as racially diverse as the school children affected by their votes. Although a few districts have recognized senior citizens as rich, untapped resources and implemented systematic intergenerational programs, most efforts are…

Examines the cost-effectiveness of ITV (interactive television) in seven school districts participating in a cooperative educational association. In all cases, providing the courses on site was far less costly than supporting the courses through distance education. Average cost savings would have ranged from 622 percent to 78 percent. (Contains 12…

This paper provides an overview of financing patterns and mechanisms for public education and other services for children. It describes overall levels of support and significant trends over time in funding patterns. The paper also compares and contrasts the financing arrangements and trends in the different children's service sectors, highlighting…

This paper examines the fiscal implications of legislative proposals stemming from the 1985 repeal of the constitutional tax limit for the Small City School Districts (SCSDs) in New York. The proposals would allow SCSD residents to vote directly on the adoption of their school budget. This paper compares the annual percentage increase of school…

Results of this study will be used to assess the possibilities and limitations of staff development as an instrument of state and local policy for improving educational quality in the public schools in California. Four basic questions were addressed: (1) What is the total California taxpayer investment in staff development and what forms do the…

The current Illinois school finance formula fails to bring very wealthy districts within acceptable equalization bounds. Manipulating tax rates of wealthy and other districts is unacceptable or financially unfeasible. This paper proposes a two-stage process requiring state equalization at the county level, followed by equalization within each…