Discusses the effects of commercial-industrial tax-sharing in New Castle County, Delaware. Implementing the concept of tax sharing could help to equalize educational opportunity between wealthier and poorer school districts. (Author/GC)

Attendees at the symposium did not agree that Indiana has a tax problem, and discussion about eliminating property taxes and establishing an alternative tax structure seemed inconsistent to many who participated. Attendees felt they did not have a clear sense of the objectives for a new tax plan. They were open, however, to continuing discussion,…

Examines the recent spate of judicial decisions on school finance requiring that the quality of public education not be a function of a school district's wealth, and explores possible alternative sources of funding such as increasing State sales or income taxes or adopting a statewide property tax. (Author/SF)

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

The ramifications of a decision by the New Jersey Supreme Court that legislation shall provide for the maintenance and support of a "thorough and efficient" system of free public education for all children in the state from ages 5 to 18 are discussed. Salient points made by the court in the decision are examined, and ensuing reactions…

This paper discusses an approach to solving the school financing problem that treats separately the twin concerns of taxational and educational equity. Part 1 reviews the decision of the California supreme court in Serrano 1 as it relates to these concerns and the manner in which the state district court on remand attempted to utilize the concept…

The position is presented that state funding of public education would provide greater equality in the allocation of educational resources within each state; provide a broader, more reliable, and expansive revenue base; and revitalize local influence in educational policy. (Author/CTM)

THE EFFECTS OF A 1962 NEW YORK STATE AID TO EDUCATION ACT WERE INVESTIGATED IN RELATION TO AN OLD FOUNDATION PROGRAM. THIS STATE AID TO EDUCATION ACT WAS BASED ON THE CONCEPT OF SHARED COST. BOTH NEW AND OLD PROGRAMS WERE APPRAISED WITH RESPECT TO THE OBJECTIVES OF SCHOOL FISCAL POLICY--EQUITY OF SUPPORT (EQUAL TREATMENT OF EQUALS), EQUALIZATION…

Utilizing data from the 1973-1974 school year, the study analyzed and compared the educational funding system presently used by Oklahoma with other school funding plans on the basis of economic efficiency and social equity. Funding plans used for comparison included Flat Grants, Minimum Foundation, Percentage Equalizing, Guaranteed Tax Base, Full…

The study reported in this paper looked at the manner in which education in Canada is being financially supported and the potential consequences this support will have for the future. For the most part, Canadian provinces have in-place funding mechanisms that put them in sole control of finances; local fiscal autonomy has all but disappeared.…

In this paper, the political and economic forces influencing attempts to reduce the inequalities in education expenditures are examined. Current programs for financing public education (local, State, and Federal) are compared. In general, State-local tax systems are found to be regressive and improvements are suggested. Inequitability of State aid…

The study reported in this document examined Connecticut's present system for financing public education and analyzed alternative systems. On the basis of study findings, some conclusions are presented in this report concerning (1) the total fiscal system within which Connecticut finances its schools, (2) fiscal disparities in the established…

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…

The financial plan presented in this paper removes some of the current inequities of the property tax through the following basic features: a per pupil expenditure lid up to which the State provides aid; an equalized assessment rate which is enforced; State aid distributed on the basis of the wealth of the district in comparison to the wealth of…

This document contains statements by educators, religious groups, government officials, constitutional experts, and concerned citizens and groups on various legislative proposals to provide aid to elementary and secondary education. The proposals would (1) provide payments to the States for elementary and secondary education, (2) redress…