Children's Investment Trust is a proposed trust fund for children's services (nutrition, health, education, and social services) similar in design to Social Security fund. The trust would be funded by a small, progressive payroll tax levied on both employer and employee on wages greater than $5 per hour. The tax would raise $25 billion more every…

This report is the first response to President Nixon's request to the Commission for an evaluation of the proposed replacement of school property taxes by a Federal value added tax. The report findings reveal that a federal program to bring tax relief is neither necessary nor desirable, and the Commission suggests that the States assume a greater…

Presents the full text of the landmark case that found the method of financing public education in California in violation of the Equal Protection Clause of the 14th Amendment. (JF)

Contains the full text of the Texas case finding that the current method of funding public education in that State violates the Equal Protection Clause of the 14th Amendment. (JF)

Presents the full text of the Minnesota case that found the method of financing public education in that State to be in violation of the Equal Protection Clause of the 14th Amendment. (JF)

Presents the full text of the New Jersey case that found the method of financing public education in that State to be in violation of the Equal Protection Clause of the 14th Amendment. (JF)

Presents the full text of a Wyoming case that found the method of financing public education in that State to be in violation of the Equal Protection Clause of the 14th Amendment. (JF)

This report discusses some of the financial problems facing Colorado public schools. Fiscal reform recommendations designed to improve educational quality and to provide educational equality are offered to citizens and elected leaders. Education finance problems are discussed within the context of (1) the professional staff, (2) the educational…

The purposes of this report are (1) to document the present inequalities in public school spending and local tax burdens and to identify the principal reasons for existing disparities; and (2) to review and evaluate proposals for reform of the currently inadequate public school finance systems. Previous studies, current State and Federal aid…

Recorded in this booklet are statements and letters presented at the hearing by a number of educational administrators concerning the impact aid legislation and amendments to the legislation. Many arguments are presented which call for the continuation and expansion of the impact aid program, particularly in urban areas where large numbers of…

Recent court decisions have declared that those public school financing systems dependent substantially on local ad valorem (property) taxes violate the equal protection clause of the 14th Amendment. The violation stems from the fact that local school district spending and educational quality are dependent on the values of real property in the…

This paper discusses alternative methods for financing education including sales and compensating taxes, mineral leasing, and land income. The author discusses the problem of local control under a full State funding system. He warns that merely allocating money to school districts on an equal basis will fail to accomplish equal education unless…

School districts containing the largest proportions of poor and disadvantaged pupils have the lowest financial resources available to support their schools. The inequalities persist for a combination of both technical and political reasons. The evidence reviewed suggests that the distribution of school resources is directly related to the…

After summarizing the philosophy behind the financing of public schools, this document reviews the division of legal responsibility for education between the state and federal governments; outlines the state's responsibility for providing an equal educational opportunity for its residents; and summarizes the use of federal revenues, state…