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.…

This chapter of "Principles of School Business Management" provides a basic understanding of the mechanics of the various taxes used to raise money for education, the extent to which these taxes are utilized, the way they interrelate, and the criteria that can be used when judging their relative advantages and disadvantages. The chapter…

This document presents the results of a Forum study of local financial support of schools. The primary objective was to devise a yardstick to measure the local effort in a way useful to both citizens and policymakers. Data on property wealth for each of the 140 local school systems in North Carolina were developed. School systems making the…

Despite pessimism concerning school funding prospects and the deep recession of the early 1980s, this article shows that real school revenues during 1980-1988 continued to increase at substantial rates. The first section discusses school revenues in the context of the country's gross national product and personal income from 1960 to 1980. While…

This study examined the relationship between operating tax rates and selected socioeconomic variables for Illinois school districts. Districts were separately ranked by operating tax rates and then divided into four equal quartiles--low tax effort, low medium tax effort, high medium tax effort, and high tax effort. Discriminant analysis was used…

The property tax is the single most important revenue source for local governments and school districts in New York State. Its positive attributes are its stability, simplicity, efficiency, predictability, and its contribution to local government. Yet gross inequities are associated with assessment administration of property tax. An analysis of a…

The South Carolina Education Finance Act of 1977 aims toward equalization of public school finance in South Carolina. A major goal is the state provision of 70 percent of school funding. The bill contains three other major provisions: the Defined Minimum Program (DMP), the Index of Taxpaying Ability, and the Weighted Pupil/Base Pupil calculation.…

Compares per-pupil educational costs for rural and urban Kansas counties, including costs resulting from rural-urban migration of educated young people, and analyzes the potential impact of various school tax reforms. (JG)

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

The long-term pattern of state assumption of public elementary and secondary education funding continued during the past decade. This trend, as shown in numerous tables, has been neither regular nor consistent among states and regions in recent years. The property tax is still the mainstay of local school districts. Includes 18 references. (MLH)

In 1983 the Arkansas State Board of Education adopted minimum education standards. One consequence of the legislation has been school district consolidation. From 1983 to 1999, the number of Arkansas school districts declined from 370 to 310, and consolidations are expected to continue due to the high costs of maintaining the standards and…

After a summary of Illinois finance reform since 1973, the procedures for monitoring school finance equity are described. The tabulated results generally indicate that gains made in equity have been lost. The causes of the diminished drive for equity and future prospects are analyzed. (MJL)

Data on 431 Minnesota school districts' use of the "referendum levy" (above the regular tax rate) and the "discretionary levy" (extending state aided taxes) indicate wealthier districts use the referendum levy more, yielding higher tax rates and more revenue. Referendum levies adjusted through district power equalizing should…

Summarizes educational reform initiatives in Michigan, highlighting legislative actions such as the 1990 Public Act 25 ("the Quality Education Package"), professional certification reforms, experiments with school choice and charter schools, the Michigan Partnership for New Education; and abolition of property taxes to fund education.…

This interview with Milton Friedman addresses his economic policies and how they might improve American public education. Highlights include teachers' unions and their negative impact on education, private schools and tax relief, the Edison Project, privatization of educational services, special needs students, California's Educational Freedom…